Assume the following information appears in the standard cost card for a company that makes only one product:

Standard Quantity or Hours Standard Price or Rate Standard Cost
Direct materials 5 pounds $ 12.10 per pound $ 60.50
Direct labor 2 hours $ 17.00 per hour $ 34.00
Variable manufacturing overhead 2 hours $ 3.00 per hour $ 6.00
During the most recent period, the following additional information was available:

20,000 pounds of material was purchased at a cost of $10.50 per pound.
All of the material that was purchased was used to produce 3,900 units.
8,000 direct labor-hours were recorded at a total cost of $132,000.
What is the direct materials spending variance?

Multiple Choice
$6,050 U
$6,050 F
$25,950 U
$25,950 F