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 660 hrs. Actual rate for direct labor $12.1 per hr. Bicycles completed in April 310 bicycles 2 hrs. Standard direct labor per bicycle Standard rate for direct labor $12.3 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. A Direct Labor Rate Variance Direct Labor Time Variance A Total Direct Labor Cost Variance A b. How much direct labor should be debited to Work in Process