Google Calendar My Drive - Google COURSES eBook Print Item Calculator Show Me How Direct Labor Variances La Barte Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: Quantity of direct labor used 740 hrs. Actual rate for direct labor $12.10 per hr. Bicycles completed in July 350 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $12.30 per hr. a. Determine the direct labor rate variance, 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 Direct labor time variance -148 Favorable 492 Unfavorable 344 Unfavorable Total direct labor cost variance b. How much direct labor should be debited to Work in Process? OX