Bat Company's flexible budget for the units manufactured in May shows $15,520 of total factory overhead; this output level represents 70% of available capacity. During May, the company applied overhead to production at the rate of $3 per direct labor hour (DLH), based on a denominator volume level of 5,850 DLHs, which represents 90% of available capacity. The company used 5,000 DLHs and incurred $16,600 of total factory overhead cost during May, including $9,100 for fixed factory overhead. What is the variable factory overhead spending variance (to the nearest whole dollar) in May, assuming Bat uses a four-variance breakdown (decomposition) of the total overhead variance?

(Round your intermediate calculation to 2 decimal places.) Multiple Choice $180 unfavorable. N/Athis variance is not defined under the four-way breakdown of the total OVH variance. $480 unfavorable. $300 favorable. $380 unfavorable.