Tip Top Corp. produces a product that requires 7 standard hours per unit at a standard hourly rate of $16 per hour. If 3,600 units required 24,200 hours at an hourly rate of $16.32 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.