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Direct Labor Variances

Corpus Christi Bicycle Company manufactures commuter bicycles from recycled materials. Corpus Christi Bicycle Company records standard costs in its accounts. The following data for March are available:

Line Item Description	Value
Quantity of direct labor used	540 hrs.
Actual rate for direct labor	$13.30 per hr.
Bicycles completed in March	250 bicycles
Standard direct labor per bicycle	2 hrs.
Standard rate for direct labor	$13.60 per hr.

a. Determine for March 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.

Line Item Description	Amount	Variance
Direct Labor Rate Variance	$fill in the blank 1	FavorableUnfavorable
Direct Labor Time Variance	$fill in the blank 3	FavorableUnfavorable
Total Direct Labor Cost Variance	$fill in the blank 5	FavorableUnfavorable

b. How much direct labor should be debited to Work in Process? fill in the blank 1 of 1$