Assume the following information appears in the standard cost card for a business that makes only one product: Direct materials Direct labor Variable manufacturing overhead Standard Quantity or Hours 5 pounds 2 hours 2 hours Standard Price or Rate $11.00 per pound $17.00 per hour $ 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 labor-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 O O O $3,300 F O $3,300 U Assume a company has only one service department and one operating department. The service department's budgeted and actual variable costs for the period were $80,000 and $84,000, respectively. The budgeted and actual units of service provided to the operating department were both equal to 40,000 units. How much of the service department's variable costs should be charged to the operating department? Multiple Choice $80,000 $84,000 $82,000 $82,500