Direct Labor Variances

Reincarnation Bicycle Company manufactures commuter bicycles from recycled materials. The following data for April of the current year are available:

Quantity of direct labor used	1,530 hrs.
Actual rate for direct labor	$17.00 per hr.
Bicycles completed in April	500
Standard direct labor per bicycle	3 hrs.
Standard rate for direct labor	$17.50 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.

Rate variance	$	Favorable
Time variance	$	Unfavorable
Total direct labor cost variance	$	Favorable

b. How much direct labor should be debited to Work in Process? $