Windy Company established the following standards with respect to one of its products: 10 Std Qty 4.0 Std price (cate) $5.00 $12.00 $2.00 Std. cost $20.00 $12.00 $3.00 Direct materials (pounds) Direct labor (hours) Variable overhead [applied using machine hours (MH)] 1.0 00.46.00 1.5 $35.00 Actual results for the past quarter were as follows (there was no beginning direct materials inventory Units produced Direct materials purchased (pounds) Direct materials purchased (dollars) Direct materials used (pounds) Direct labor hours incurred Direct labor cost Variable overhead costs Machine hours (MH) incurred 600 2,800 $13,440 2,450 580 $7,076 $2,024 920 Calculate the direct labor spending (total) variance for the quarter