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 460 hrs. Actual rate for direct labor $12.2 per hr. Bicycles completed in April 220 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $12.4 per hr. a. 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. Rate variance $ Time variance $ Total direct labor cost variance $ b. How much direct labor should be debited to Work in Process? $