La Batre Bicycle Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: 690 hrs. Quantity of direct labor used Actual rate for direct labor $14 per hr Bicycles completed in April 320 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $14.3 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. 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