The following data relate to direct materials costs for February: Materials cost per yard: standard, $2.00; actual, $2.10 Yards per unit: standard, 4.5 yards; actual, 4.75 yards Units of production: 9,500 The total direct materials cost variance is Oa. $9,262.50 unfavorable Ob. $3,780.00 unfavorable Oc. $3,562.50 favorable Od. $9,262.50 favorable Direct Labor Variances Glacier Bicycle Company manufactures commuter bicycles from recycled materials. The following data for October of the current year are available: Quantity of direct labor used 580 hrs. Actual rate for direct labor $10.80 per hr Bicycles completed in October 270 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $11.00 per hr a. Determine for October 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 Favorable Direct Labor Time Variance Unfavorable Unfavorable Total Direct Labor Cost Variance b. How much direct labor should be debited to Work in Process