Assume the following information (the quantity of materials purchased = the quantity used):

Actual total cost of direct materials	$	65,560
Direct materials price variance	$	5,960		U
Standard quantity of materials allowed per unit		3		lbs.
Standard price per pound of material	$	4.00
Standard rate per direct labor hour	$	5.00
Actual total direct labor hours		6,500
Direct labor efficiency variance	$	3,500		F
Standard number of direct labor hours allowed per unit		2		hours
Direct labor spending variance	$	400		U

What is the total direct labor cost allowed for the actual level of output?

Multiple Choice

• $29,000

• $34,000

• $36,000

• $35,000