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

$600hrs.$

$$12\mathrm{.}60$ per hr$.$

$280$ bicycles

$2hrs.$

$$12\mathrm{.}90$ per hr$.$

Direct Labor Rate Variance

Direct Labor Time Variance

Total Direct Labor Cost Varian$$e

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

$