Consider the following data for a manufacturing company. Compute the spending variance for labor. a. $2,000 unfavorable Ob. $3,000 favorable Oc. $5,000 favorable Od. $2,000 favorable e. $3,000 unfavorable f. $5,000 unfavorable Direct Direct Materials Labor Standard inputs allowed for actual output x standard prices $59,000 $95,000 Costs incurred Actual Inputs x standard prices $ 58,000 $100,000 $ 61,000 $ 98,000