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eBook Show Me How Print Item 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 780 hrs Actual rate for direct labor $12.50 per hr Bicycles completed in October 370 bicycles Standard direct labor per bicycle 2 hrs Standard rate for direct labor $12.80 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 mlous sign and an unfavorable variance as a positive number Direct Labor Rate Variance Direct Labor Time Variance Total Direct Labor Cost Vartano b. How much direct labor should be debited to Work in Process