Corpus Christi Bicycle Company manufactures commuter bicycles from recycled materials. Corpus Christi Bicycle Company records standard costs in its accounts. The following data for March are available:
                Quantity of direct labor used                                     2,600 hrs.
                Actual rate for direct labor                                        $32.00 per hr.
               Bicycles completed in March                                      500 bicycles
               Standard direct labor per bicycle                               5.0 hrs.
               Standard rate for direct labor                                   $30.00 per hr.
a. Determine for March the direct labor rate variance, direct labor time variance, and total direct labor cost variance.
b. How much direct labor should be debited to Work in Process?