Direct Labor Variances La Barte Company manufactures commuter bicycless from recycled materials. The following data for July of the current year are available: 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. b. How much direct labor should be debited to Work in Process? fenteis renoturtion a. 6