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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

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 410 hrs.
Actual rate for direct labor $11.10 per hr.
Bicycles completed in July 190 bicycles
Standard direct labor per bicycle 2 hrs.
Standard rate for direct labor $11.30 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 $fill in the blank 1
Direct labor time variance fill in the blank 3
Total direct labor cost variance $fill in the blank 5

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

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