Assume the following information appears in the standard cost card for a business that makes only one product Standard Quantity Standard Price or Hours or Rate Direct materials 5 pounds $11.00 per pound Direct labor 2 hours $17.00 per hour Variable manufacturing overhead 2 hours $ 3.00 per hour Standard Cost $55.00 $34.00 $ 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 lobor-hours were recorded at a total cost of $132,000, What is the direct labor spending variance? Multiple Choice O $600 F O $600 U $3,300 U $3,300 F