La Batre Bicycle Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available:

Quantity of direct labor used...........................5,050 hrs.

Actual rate for direct labor.........................$16.80 per hr.

Bicycles completed in April.......................1,000 bicycles

Standard direct labor per bicycle...........................5.4 hrs.

Standard rate for direct labor.......................$16.00 per hr.

A. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance.

B. How much direct labor should be debited to Work in Process?