Blue Ridge Bicycle Company manufactures mountain bikes. The following data for May of the current year are available:

Quantity of direct labor used

1,400 hours

Actual rate for direct labor

$16.15 per hour

Bicycles completed in May

280

Standard direct labor per bicycle

5.30 hours

Standard rate for direct labor

$15.25 per hour

Planned bicycles for May

210

a. Determine the direct labor rate and time variances.

b. How much direct labor should be debited to Work in Process?