The U.R. Good Company produces a product using standard costs as follows: a. Standard cost per unit \begin{tabular}{l|l} \hline Materials & 7 kilos at 3.50 per kilo \\ \hline Labor & 8 hours at 1.75 per kilo \\ \hline Fixed MOH & 1.15 per hour or 9.20 per unit \\ \hline Variable MOH & 0.85 per hour or 6.80 per unit \\ \hline \end{tabular} b. Overhead is applied on direct labor hours c. Actual performance ( 1 month) The Total Material Spending Variance is