The Company produces a coating 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 The direct materials to produce this product is available in liquid form. During the last month, 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 1) Compute actual direct labor hours worked during the month. 2) Compute variable manufacturing overhead spending variance.