Calculator Direct Labor Variances La Batre Bicycle Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: 680 hrs. $12.3 per hr. Quantity of direct labor used Actual rate for direct labor Bicycles completed in April Standard direct labor per bicycle Standard rate for direct labor 320 bicycles 2 hrs. $12.5 per hr. a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Unfavorable Direct Labor Rate Variance Direct Labor Time Variance Total Direct Labor Cost Variance Favorable Unfavorable b. How much direct labor should be debited to Work in Process? Activate Windows