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 Actual rate for direct labor Bicycles completed in April Standard direct labor per bicycle Standard rate for direct labor a. Determine tie 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. 480 hrs. $10.7 per hr. 230 bicycles 2 hrs. $10.9 per hr. 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? Favorable v Unfavorable v Unfavorable v Feedback Y Cheok My Work nfavorable variances can be thought of as increasing costs (a debit), Favorable variances can be thought of as decreasing costs (a credit) PreviousNext Check My Work