Direct Labor Variances Corpus Christi Bicycle Company manufactures commuter bicycles from recycled materials. Corpus Christi Bicycle Company records standard costs in its accounts. The following data for March are available: Quantity of direct labor used Actual rate for direct labor Bicycles completed in March Standard direct labor per bicycle Standard rate for direct labor 480 hrs. $14.00 per hr. 230 bicycles 2 hrs. $14.30 per hr. a. Determine for March 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. Direct Labor Rate Variance Direct Labor Time Variance Total Direct Labor Cost Variance b. How much direct labor should be debited to Work in Process? $