Exenco Global is a large company that produces a lot of products. One of the product is a paint that is stored in containers. The variable standard cost per container is given below:

	Quantity / Hours	Per liter / Per hour	Standard cost
Direct materials	6 liters	$2	$12
Direct labor	1 hour	$9	$9
Variable manufacturing overhead	1 hour	$6	$6
			$24

The direct materials to produce this product is available in liquid form. During May, 60,000 liters of direct materials were purchased and 38,000 liters were sent to production department. The production for the month of May was 6,000 containers.

The following costs were incurred during May.

Actual cost of materials purchased	$114,000
Actual direct labor cost	$55,900
Actual variable manufacturing overhead cost	$40,950
Variable manufacturing overhead efficiency variance	$3,000	Unfavorable

Questions:

1. Compute actual direct labor hours worked during the month of May.

2. Compute variable manufacturing overhead spending variance.