Glacier Bicycle Company manufactures commuter bicycles from recycled materials. The following data for October are available:

Quantity of direct labor used	5,000 hrs.
Actual rate for direct labor	$22.75 per hr.
Bicycles completed in October	800 bicycles
Standard direct labor per bicycle	6.0 hrs.
Standard rate for direct labor	$24.00 per hr.

a. Determine for October 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	$	Favorable
Direct Labor Time Variance	$	Unfavorable
Total Direct Labor Cost Variance	$	Favorable

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