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 Actual rate for direct labor Bicycles completed in October 770 hrs. $12.50 per hr. Standard direct labor per bicycle Standard rate for direct labor 360 bicycles 2 hrs. $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 minus sign and an unfavorable variance as a positive number. 231 X Direct Labor Rate Variance Direct Labor Time Variance Total Direct Labor Cost Variance $ 640 409 Favorable Unfavorable Unfavorable b. How much direct labor should be debited to Work in Process? 9,216