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 800 hrs.

Actual rate for direct labor $12.50 per hr.

Bicycles completed in July 380 bicycles

Standard direct labor per bicycle 2 hrs.

Standard rate for direct labor $12.80 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 $?

Total direct labor cost variance $?

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

$