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 Actual rate for direct labor Bicycles completed in July Standard direct labor per bicycle Standard rate for direct labor $12.00 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? 650 hrs. $11.80 per hr. 310 bicycles 2 hrs