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Direct Labor Variances

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	5,050 hrs.
Actual rate for direct labor	$16.80 per hr.
Bicycles completed in July	1,000 bicycles
Standard direct labor per bicycle	5.4 hrs.
Standard rate for direct labor	$16.00 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	4040	Unfavorable
Direct labor time variance	-5600	Favorable
Total direct labor cost variance	-1560	Favorable

b. How much direct labor should be debited to Work in Process? $