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 710 hrs. Actual rate for direct labor $11.2 per hr. Bicycles completed in September 330 Standard direct labor per bicycle 2 hrs. Standard rate for direct labor $11.4 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? $ Unfavorable variances can be thought of as increasing costs (a debit). Favorable variances can be thought of as decreasing costs (a credit). The labor cost variance is the difference between the actual and standard labor cost