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	420 hrs.
Actual rate for direct labor	$11.80 per hr.
Bicycles completed in October	200 bicycles
Standard direct labor per bicycle	2 hrs.
Standard rate for direct labor	$12.00 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	FavorableUnfavorableFavorable
Direct Labor Time Variance	$fill in the blank 3	FavorableUnfavorableUnfavorable
Total Direct Labor Cost Variance	$fill in the blank 5	FavorableUnfavorableUnfavorable

b. How much direct labor should be debited to Work in Process? $fill in the blank 7