The following data for Kitchen Tile Company relate to the production of 18,000 tiles during the past month. The company allocates fixed overhead costs at a standard rate of $19 per direct labour hour:

Direct labour:

Standard cost is 6 tiles per hour at $24.00 per hour

Actual cost per hour was $24.50

Labour efficiency variance was $6,720 F

Fixed overhead costs:

Estimated = $60,000

Actual = $58,720

Required:

A. How many actual labour hours were worked to produce the 18,000 tiles?

B. What is the price variance for direct labour?

C. What is the budget variance for fixed costs?