Assume the following:

The standard labor rate per hour is $17.00.

The standard labor-hours allowed per unit of finished goods is 3 hours.

The actual quantity of labor hours worked during the period was 44,000 hours.

The total actual direct labor cost for the period was $726,000.

The company produced 15,000 units of finished goods during the period.

What is the labor spending variance?

Multiple Choice

• $39,000 F

• $39,000 U

• $22,000 U

• $22,000 F