The following data for Kitchen Tile Company relates to the production of 18,000 tiles during the past month. The company allocates fixed overhead costs at a standard rate of $19.00 per direct labor hour.

Direct labor:

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

Actual cost per hour was $24.50

Labor efficiency variance was $6,720 F

Fixed overhead costs:

Estimated = $60,000

Actual = $58,720

REQUIRED

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

B. What is the price variance for direct labor?

C. What is the spending variance for fixed costs?