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

Quantity of direct labor used510 hrs.Actual rate for direct labor$11.10 per hr.Bicycles completed in October240 bicyclesStandard direct labor per bicycle2 hrs.Standard rate for direct labor$11.30 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$fill in the blank 1FavorableUnfavorableDirect Labor Time Variance$fill in the blank 3FavorableUnfavorableTotal Direct Labor Cost Variance$fill in the blank 5FavorableUnfavorable

b. How much direct labor should be debited to Work in Process? $fill in the blank 7