Direct Labor Variances

Glacier Bicycle Company manufactures commuter bicycles from recycled materials. The following data for October of the current year are available:

Quantity of direct labor used	410 hrs.
Actual rate for direct labor	$10.90 per hr.
Bicycles completed in October	190 bicycles
Standard direct labor per bicycle	2 hrs.
Standard rate for direct labor	$11.10 per hr.

a. Determine for October 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	$fill in the blank 1	FavorableUnfavorable
Direct Labor Time Variance	$fill in the blank 3	FavorableUnfavorable
Total Direct Labor Cost Variance	$fill in the blank 5	FavorableUnfavorable

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