Assume the following information appears in the standard cost card for a company that makes only one product:

During the most recent period, the following additional information was available:

$20,000$ pounds of material was purchased at a cost of $$10\mathrm{.}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 materials spending variance?

Multiple Choice

$$16,200$ U

$$5,800F$

$$16,200F$

$$5,800$ U