Assume the following Information (the quantity of materials purchased the quantity used): Actual total cost of direct materials Direct materials price variance Standard quantity of materials allowed per unit Standard price per pound of material $ 65,560 $ 5,960 U 3 pounds $ 4.00 $5.00 Standard rate per direct labor hour Actual total direct labor hours Direct labor efficiency variance Standard number of direct labor hours allowed per unit Direct labor spending variance What is the total direct labor cost allowed for the actual level of output? 6,500 $ 3,500 F 2 hours $ 400 U Multiple Choice $29,000 $34,000 $36,000