Direct Labor Variances Re-Cycle Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: a. Determine the direct labor rate variance, direct labor time variance, and kotal 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 Direct labor time variance Total direct labor cost variance b. How much direct labor should be debited to Work in Process