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