La Batre Bicycle Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available:

Quantity of direct labor used 670 hrs.

Actual rate for direct labor $13.1 per hr.

Bicycles completed in April 310 bicycles

Standard direct labor per bicycle 2 hrs.

Standard rate for direct labor $13.4 per hr.

a.Determine thedirect 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.

Direct Labor Rate Variance $

Direct Labor Time Variance $

Total Direct LaborCost Variance $

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

$