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 Actual rate for direct labon Bicycles completed in September Standard direct labor per bicyde Standard rate for direct labor 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? 530 hrs. $10.6 per hr. 250 2 hrs. $10.8 per hr