Direct Labor Variances Alpine Bicycle Company manufactures road bikes. The following data for September of the current year are available: Quantity of direct labor used 680 hrs. Actual rate for direct labor $13.7 per hr. Bicycles completed in September 320 Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $14 per hr. a. Determine the direct labor rate variance and direct labor time variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Rate variance $ Time variance $ Total direct labor cost variance $ b. How much direct labor should be debited to Work in Process? $