The following data for Kitchen Tile Company relate to the production of 18000 tiles during the past month. The entity allocates fixed overhead costs at a standard rate of $19 per direct labour hour. Required Direct labour: Standard cost is 6 tiles per hour at $24 per hour Actual cost per hour was $24.50 Labour efficiency variance was $6720 F Fixed overhead costs: = Estimated $60000 Actual $58 720 = (a) How many actual labour hours were worked to produce the 18000 tiles? (b) What is the price variance for direct labour? (c) What is the budget variance for fixed costs? page 351