Assume Patcomes and costs and applies to productions onderhours. It provided the following excerpt from the standard costcard of is only product standards 3hours Standard te $6.00 per hour Standard cost $12.00 Fixed manufacturing overhead During profession was They.000 The Assume the following information appears in the standard cost card for an organization that makes only one product Standard Quantity Standard Price or Hours or Rate Standard Cost Direct materials 5 pounds $11.00 per pound $55.00 Direct labor 2 hours $17.00 per hour $34.00 Variable manufacturing overhead 2 hours $ 3.00 per hour $ 6.00 During the most recent period, the following additional information was available: 20,000 pounds of material was purchased at a cost of $10.50 per pound . All of the material that was purchased was used to produce 3,900 units 8.000 direct labor-hours were recorded at a total cost of $132,000 What is the direct labor spending variance? Multiple Choice O $600F $600U $3,300F 0 $3.300 U