Tipton Company produces a product that requires four standard hours per unit at a standard hourly rate

Question:

Tipton Company produces a product that requires four standard hours per unit at a standard hourly rate of $10 per hour. If 800 units required 3,380 hours at an hourly rate of $9.60 per hour, what is the direct labor
(a) Rate variance,
(b) Time variance, and
(c) Cost variance?