hoschild bicycle company manufactures bicycles. the following data for september of the current year are available:

qusntity of direct labor used 850hrs

actual rate for direct labor 15.60 per hour

bicycles completed in september 400

standard direct labor per bicycle 2hrs

standard rate for direct labor 16.00 per hr

a. determine the direct labor rate and time variance

b. how much direct labor should be debited to work in process?