Re-Cycle 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 $13.50 per hr. Bicycles completed in July 220 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $13.80 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 138 X Unfavorable Direct labor time variance -276 X Favorable Total direct labor cost variance -138 X Favorable X b. How much direct labor should be debited to work in Process? 6,075 x