Direct Labor Variances La Batre Bicycle Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: 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. b. How much direct labor should be debited to Work in Process? \\( \\$ \\) Direct Materials and Direct Labor Variances At the beginning of June, Bezco Toy Company budgeted 20,000 toy action figures to be manufactured in June at standard direct materials and direct labor costs as follows: The standard materials price is \\( \\$ 0.7 \\) per pound. The standard direct labor rate is \\( \\$ 9 \\) per hour. At the end of June, the actual direct materials and direct labor costs were as follows: There were no direct materials price or direct labor rate variances for June. In addition, assume no changes in the direct materials inventory balances in June. Bezco Toy Company actually produced 17,800 units during June. Determine the direct materials quantity and direct labor time variances. Round your per unit computations to two decimal places, if required. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number