Alquds Manufacturing company's operating income shows that it was less than planned (budgeted ) operating income by $ 30,000. this difference let management to ask about the reasons to get a feedback . the financial manager tries to interpret the result by different way based on following data; Actual Data :Sales in units 20000, selling price $55 per unit, DM used 35000 gram at a cost of $310000, DL used 20000 labor hour at a cost of $240000, V. OH cost $250000, F. OH cost $200000. Budgeted Data: Sales in units 21500 units , Selling price per unit $50 per unit, Standard DM required is 2 gram at a cost of $8 per gram, DL 0.8 hour at a cost of $12.5, V. OH cost is $11.9767 per per labor hour and F. OH cost $180,000 for capacity of 20000 labor hours, Compute Spending Variances of DL Cost? a. $ 40000 U. b. $15000 F. C. $15000 U. d. $40000 F.