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	450 hrs.
Actual rate for direct labor	$13.00 per hr.
Bicycles completed in July	210
Standard direct labor per bicycle	2 hrs.
Standard rate for direct labor	$13.30 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.

Rate variance	$	Favorable
Time variance	$	Unfavorable
Total direct labor cost variance	$	Unfavorable

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