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 5,050 hrs. Actual rate for direct labor $16.80 per hr Bicydes completed in July 1,000 bicycles Standard direct labor per bicyde 5.4 hrs. Standard rate for direct labor $16.00 per hr a. Determine 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 po Direct labor rate variance 4,040 Unfavorable Direct labor time variance -5.600 Favorable Total direct labor cost variance -1.560 Favorable b. How much direct labor should be debited to Work in Process? X Feedback a. b. Unfavorable variances can be thought of as increasing costs (a deb). Favorable variances can be thought of as decreasing costs (0) The direct labor cost arance is the interence between the actual and standard direct labor cost