Direct labor variance

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 760 hr

Actual rate for direct labor. $11.2 per hr.

Bicycles completed in April. 360 bicycles

Standard direct labor per bicycle. 2 hrs.

standard rate for direct labor. $11.4 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 unfavaroable variance as a positive number:

direct labor rate variance. $. Favorable/unfavorable

direct labor time variance. $. Favorable/Unfavorable

total direct labor Cost Variance. $. Favorable/Unfavorable

b. How much direct labor should be debited to work in process?