EX 22-9 Direct labor variances Obj. 3, 5 A. Time variance, La Batre Bicycle Company manufactures commuter bicycles from recycled materials. The fol- S(5,600) F lowing data for July of the current year are available: Quantity of direct labor used Actual rate for direct labor Bicycles completed in April Standard direct labor per bicycle Standard rate for direct labor 5,050 hrs. $16.80 per hr. 1,000 bicycles 5.4 hrs. $16.00 per hr SHOW ME HOW A. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance B. How much direct labor should be debited to Work in Process