1'36. Gerhan lCompany's exible budget for the units actually manufactured in May shows $15,646 of total factory overhead; this output level represents T694: of available capacity. During May the company applied overhead to production at the rate of $3.00 per direct labor hour (DLH), based on a denominator volume level of 6. 1 2t} DLHs, which represents 96% of available capacity. The company spent 5,0{10 DLHs and incurred $16,506 oftotal factory overhead cost during May, including $6,806 for fixed factory overhead. What is the factory overhead productionvvolume variance for May? A. $186 unfavorable. B. $330 unfavorable. C. $680 unfavorable. D. 33366 unfavorable. E. $1,360 unfavorable