Assume the following information appears in the standard cost card for a business that makes only one product: Standard Price or Standard Quantity or Hours 5 pounds 2 hours 2 hours Direct materials Direct labor Variable manufacturing overhead 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? What is the direct labor spending variance? Multiple Choice $600 U $3,300 U O $3,300 F $600 F