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 430 hrs. Actual rate for direct labor $12.5 per hr. Bicycles completed in April 200 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $12.8 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 Direct Labor Time Variance Total Direct Labor Cost Variance b. How much direct labor should be debited to Work In Process