Tortelli Company manufactures pans. Below is the information related to its direct material costs: Standard amount of hours per pan 1.7 Standard cost per hour $15.8 Actual amount of hours per pan 2.3 Actual cost per hour $16.2 Actual number of pans produced and sold 2,111 Tortelli's direct labor spending variance is $ Indicate the amount and whether it is Favorable or Unfavorable by placing For 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