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 of direct labor used 740 hrs. Actual rate for direct labor $12.7 per hr. 350 bicycles Bicycles completed in April Standard direct labor per bicycle Standard rate for direct labor 2 hrs. $13 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 Favorable 0 Unfavorable 0 Direct Labor Time Variance Total Direct Labor Cost Variance Unfavorable A b. How much direct labor should be debited to Work in Process