Direct Labor Variances La Batre Bicycle Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: Quantity direct labor used 460 hrs. Actual rate for direct labor $13.4 per hr Bicycles completed in April 220 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $13.7 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 positive number. Direct Labor Rate Variance S 138 Favorable Direct Labor Time Variance s 274 Unfavorable Total Direct Labor Cost Variance Unfavorable b. How much direct labor should be debited to Work in Process