Direct Labor Variances

Hoschild Bicycle Company manufactures bicycles. The following data for September of the current year are available:

a. Determine thedirect labor rate varianceanddirect labor time variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Rate variance	$-340	SelectFavorableUnfavorableItem 2
Time variance	$800	SelectFavorableUnfavorableItem 4
Total direct laborcost variance	$460	SelectFavorableUnfavorableItem 6

b. How much direct labor should be debited to Work inProcess? $________________ ???????