Barte Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: a. Determine the direct laboc rate variance, time variance, and total direct labor cost variance, Enter a favorable vatiance as a negative number using a minus sign and an unfavorable variance as a positive number. b. How much direct labor should be debited to Work in Process? Futcibac rchodiky wor a. b. Untavoratie vanances can bo thought of as increasing costs (a dobil). Feverable variances can be thought of as decreasing costs (a ciedd) The direct labor cost variance is the difference between the actual and standard direct labor cost