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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 $11.00 per pound $55.00 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? O $5,500 U $4,500 U $4,500 F $5,500 F