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 520 hrs. Actual rate for direct labor $12.2 per hr. Bicycles completed in April Standard direct labor per bicycle 240 bicycles 2 hrs. $12.4 per hr. Standard rate for direct labor 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. 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