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	720 hrs.
Actual rate for direct labor	$13.6 per hr.
Bicycles completed in April	340 bicycles
Standard direct labor per bicycle	2 hrs.
Standard rate for direct labor	$13.9 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
Direct Labor Time Variance	$	Unfavorable
Total Direct Labor Cost Variance	$	Unfavorable

b. How much direct labor should be debited to Work in Process? $