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 520 hrs. $12.9 per hr. 240 bicycles 2 hrs. $13.2 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? $ 6,336