Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2019:

Denominator volumenumber of units		7,000
Denominator volumepercent of capacity		70%
Denominator volumestandard direct labor hours (DLHs)		21,000
Budgeted variable factory overhead cost at denominator volume	$	102,500
Total standard factory overhead rate per DLH	$	15.10

During 2019, Bluecap worked 27,000 DLHs and manufactured 9,600 units. The actual factory overhead cost for the year was $13,000 greater than the flexible budget amount for the units produced, of which $7,000 was due to fixed factory overhead. In preparing a budget for 2020 Bluecap decided to raise the level of operation to 90% of capacity (a level it considers to be "practical capacity"), to manufacture 9,000 units at a budgeted total of 27,000 DLHs. The variable overhead spending variance in 2019 for Bluecap Co. (to the nearest whole dollar) was: (Round your intermediate calculation to 2 decimal places.)

• $7,000 unfavorable.

• $11,344 unfavorable.

• $12,544 favorable.

• $14,784 unfavorable.

• $21,784 unfavorable.