Direct Labor Variances La Barte Company manufactures commuter bicycles from recycled materials. The following data for Quantity of direct labor used 740hrs. Actual rate for direct labor $13.80 per hr. Bicycles completed in July 350 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $14.10 per hr. a. Determine the direct labor rate variance, time variance, and total direct labor cost variance. Ente an unfavorable variance as a positive number. Direct labor rate variance Direct labor time variance Total direct labor cost variance x Unfavorable b. How much direct labor should be debited to Work in Process? Direct Labor Variances La Barte Company manufactures commuter bicycles from recycled materials. The following data for Quantity of direct labor used 740hrs. Actual rate for direct labor $13.80 per hr. Bicycles completed in July 350 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $14.10 per hr. a. Determine the direct labor rate variance, time variance, and total direct labor cost variance. Ente an unfavorable variance as a positive number. Direct labor rate variance Direct labor time variance Total direct labor cost variance x Unfavorable b. How much direct labor should be debited to Work in Process