Assume the following information appears in the standard cost card for an enterprise that makes only one product: Direct materials Direct labor Variable manufacturing overhead 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 $600 F $600 U $3,300 F Standard Quantity or Standard Price or Hours Rate 5 pounds $ 11.00 per pound $17.00 per hour 2 hours 2 hours $ 3.00 per hour $3,300 U Standard Cost $ 55.00 $ 34.00 $ 6.00

Assume the following information appears in the standard cost card for an enterprise that makes only one product: During the most recent period, the following additional information was avallable: - 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 5600F $600 $3,300F $3,300U