Brass Works, Inc. produces brass lamps and gift products. Engineers at Brass Works have established the following direct labor standards to produce a brass candelabra:
Direct Labor Standard: 2 hours at $10 per hour
During April, Brass Works used 2,380 hours of direct labor time to make 1,000 candelabras. The actual wage rate paid was $9 per hour.
Compute the following variances: (1) direct labor rate variances, (2) direct labor time variance, and (3) total direct labor variance.