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	$14.40 per hr.
Bicycles completed in October	190 bicycles
Standard direct labor per bicycle	2 hrs.
Standard rate for direct labor	$14.70 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	$	(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? $