Tina Company manufactures pans. Below is the information related to its direct material costs:

Standard hours required per pan 1.8

Standard cost per hour $15.6

Actual amount of hours per pan 1

Actual cost per hour $14.5

Actual number of pans produced and sold 1,573

Tinas direct labor spending variance is $__________

Indicate the amount and whether it is Favorable or Unfavorable by placing F or U by amount, do not skip a space and do not use $ in your answer. For example, if your answer is $1,000 favorable, answer 1000F

Please show your work! And if you could please explain why your answer is Favorable or Unfavorable. Thank you!!!