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:

$\begin{array}{cc}\text{Q}\text{u}\text{a}\text{n}\text{t}\text{i}\text{t}\text{y}of\text{d}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}\text{u}\text{s}\text{e}\text{d}& 730hrs.\\ \text{A}\text{c}\text{t}\text{u}\text{a}\text{l}\text{r}\text{a}\text{t}\text{e}\text{f}\text{o}\text{r}\text{d}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}& \text{\$}11\mathrm{.}80\text{p}\text{e}\text{r}hr.\\ \text{B}\text{i}\text{c}\text{y}\text{c}\text{l}\text{e}\text{s}\text{c}\text{o}\text{m}\text{p}\text{l}\text{e}\text{t}\text{e}\text{d}in\text{M}\text{a}\text{r}\text{c}\text{h}& 340\text{b}\text{i}\text{c}\text{y}\text{c}\text{l}\text{e}\text{s}\\ Standard\text{d}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}\text{p}\text{e}\text{r}\text{b}\text{i}\text{c}\text{y}\text{c}\text{l}\text{e}& 2hrs.\\ Standard\text{r}\text{a}\text{t}\text{e}\text{f}\text{o}\text{r}\text{d}\text{i}\text{r}\text{e}\text{c}\text{t}\text{l}\text{a}\text{b}\text{o}\text{r}& \text{\$}12\mathrm{.}00\text{p}\text{e}\text{r}\text{h}\text{r}\text{.}\end{array}$

$\begin{array}{cc}\text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{L}\text{a}\text{b}\text{o}\text{r}\text{R}\text{a}\text{t}\text{e}\text{V}\text{a}\text{r}\text{i}\text{a}\text{n}\text{c}\text{e}& \text{\$}\\ \text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{L}\text{a}\text{b}\text{o}\text{r}\text{T}\text{i}\text{m}\text{e}\text{V}\text{a}\text{r}\text{i}\text{a}\text{n}\text{c}\text{e}& \text{\$}\\ \text{T}\text{o}\text{t}\text{a}\text{l}\text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{L}\text{a}\text{b}\text{o}\text{r}\text{C}\text{o}\text{s}\text{t}\text{V}\text{a}\text{r}\text{i}\text{a}\text{n}\text{c}\text{e}& \text{\$}\end{array}$

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