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 laborused 4,140 hrs Actual rate for direct labor $18.30 perc Bicycles completed in July 800 bicycles Standard direct labor per bicycle 5.8 hrs. Standard rate for direct labor $17.60 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 1 x Unfavorable Favorable Direct labor time variance Total direct labor costvarilance Favorable debited to work in Process? b. How much direct labor should