La Barte Company manufactures commuter bicycles from recycled materials. The following data for Jun.r of the current year are available: Quantity of direct labor used ?90 hrs. Actual rate for direct labor $13.00 per hr. Bicycles completed in July 370 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $13.30 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 E FHWTIBIE J ) Direct labor time variance ':| Unfavorable v' Total direct labor cost variance E Unfavorable X b. How much direct labor should be debited to Work in Process? 1