to the nearest cent EX 22-8 Direct labor variances variance. The following data relate to labor cost for production of 20,000 cellular telephones: a. Rate 225 F Actual: 8,450 hrs at $22.50 8400 hrs at $23.00 Standard a. Determine the direct labor rate variance, direct labor time variance, and d labor cost variance. total b. a Discuss what might have caused these variances EX 29 Direct labor variances Time variance, The following Bicycle Company manufactures OBJ, 3, 5 data for commuter bicycles from recycled materials. April of the current year are available: Quantity of direct labor used 1,530 hrs. Actual rate for direct labor $17.00 per hr. Bicycles completed in April 500 Standard direct labor per bicycle 3 hrs. Standard rate for direct labor a. Determine $17.50 per hr. b. How the direct labor rate variance, time variance, and total direct labor cost variance much direct labor should be debited to Work in Process? EX 22-10 Direct labor variances Cutting The Greeson clothes Company OBJ, 3 The cutting Department produced 25,000 units during June of the current year hour. used 6,380 direct labor hours at an actual rate of per The Sewing Department used 9,875 direct labor hours at an actual rate of $11.12 the hour. Assume were no work in process inventories in department a beginning or end of the month Tho partment rate riance, $638