Direct Labor Variances La Barte Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: Quantity of direct labor used 560 hrs. Actual rate for direct labor Bicycles completed in July Standard direct labor per bicycle $10.50 per hr. 260 bicycles 2 hrs. Standard rate for direct labor $10.70 per hr. a. Determine the direct labor rate variance, 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 $ Direct labor time variance Total direct labor cost variance $ b. How much direct labor should be debited to Work in Process? $