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 usecd Actual rate for direct labor Bicycles completed in July Standard direct labor per bicycle Standard rate for direct labor 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 positive number. Rate variance Time variance Total direct labor cost variance b. How much direct labor should be debited to Work in Process? Vari ances 5,050 hrs $16.80 per hr. 1,000 bicycles 5.4 hrs $16.00 per hr