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

Quantity of direct labor used 600 hrs.
Actual rate for direct labor $12.50 per hr.
Bicycles completed in May 280
Standard direct labor per bicycle 2 hrs.
Standard rate for direct labor $12.75 per hr.
Planned bicycles for May 310

a. Determine the direct labor rate and time variances.
b. How much direct labor should be debited to Work inProcess?