Delbert Company uses a standard costing system with direct labors hours being the basis (cost driver) for applying overhead.

Delbert Corporationss standard cost card shows the following for one unit of product Alpha.

	Std Qty	Std price (rate)	Std. cost
Direct materials	2.5 pounds	$12.00 per pound	$30.00
Direct labor	1.5 hours	$18.00 per hour	$27.00
Variable Overhead	1.5 hours	$2.00 per DL hour	$ 3.00
Fixed Overhead	1.5 hours	$8.00 per DL hour	$ 12.00
			$72.00

During the month of July, the following was recorded by the company relative to its production of product Alpha:

Planned level of production	4,000 units
Actual level of production	4,100 units
Direct materials purchased	12,000 pounds
Cost of direct materials purchased	$153,600
Direct materials placed into production	10,500 pounds
Direct labor incurred	6,250 hours
Actual direct labor cost	$109,375
Actual variable overhead cost	$11,250
Actual fixed overhead cost	$53,750

Compute the Direct Labor spending (total) variance for the month.

• $1,375 U

• $1,375 F

• $1,325 U

• $1,325 F