i cant figure out the ones with wrong x's

Direct Labor Variances Reincarnation Bicycle Company manufactures commuter bicycles from recycled materials. The following data for April of the current year are available: Determine 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. How much direct labor should be debited to Work in Process