Direct Labor Variances Re-Cycle Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: Quantity of direct labor used 540 hrs. Actual rate for direct labor $13.90 per hr. 250 bicycles Bicycles completed in July Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $14.20 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 $ Direct labor time variance Total direct labor cost variance $ b. How much direct labor should be debited to Work in Process