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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

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

750 hrs.

Actual rate for direct labor

$11.6 per hr.

Bicycles completed in April

350 bicycles

Standard direct labor per bicycle

2 hrs.

Standard rate for direct labor

$11.8 per hr.

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