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	720 hrs.
Actual rate for direct labor	$10.70 per hr.
Bicycles completed in October	340 bicycles
Standard direct labor per bicycle	2 hrs.
Standard rate for direct labor	$10.90 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
Direct Labor Time Variance	?	Unfavorable
Total Direct Labor Cost Variance	?	Unfavorable

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