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Direct Labor Variances La Batre Bicycle Company manufactures commuter bicycles from recycled materials. The following...

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Direct Labor Variances La Batre Bicycle Company manufactures commuter bicycles from recycled materials. The following data for July of the current year are available: Quantity of direct labor used 780 hrs. Actual rate for direct labor $12 per hr. Bicycles completed in April 370 bicycles Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $12.2 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

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\table[[FEDERER SPORTS APPAREL],[Balance Sheet],[December 31],[-,Year,Increase (Decrease)],[,,2025,,2024,Amount,%