DELISH-DOG-FOOD COMPANY Standard Cost Card X Product A Cost Element Direct materials Direct labor MOH Standard Quantity 4 pounds 3 hours 3 hours Standard Price S3/1b. $8/hr $4/hr Stanlard Cost $12 24 12 $48 The company expected to produce 30,000 units of Product A in 2019 and work 90,000 direct labor hours. Actual results for 2019 are as follows: 31,000 units of Product A were produced, Actual direct labor costs were $746,200 for 91,000 direct labor bours worked. Actual direct materials purchased and used during the year cost $346,500 for 126,000 pounds. Actual variable overhead incurred was $155,000 and actual fixed overhead incurred was $205,000. 6. Compute the firm's Total Direct Labor spending variance, and indicate if it is Favorable of Uncavoble