Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2019: Denominator volume-number of units Denominator volume-percent of capacity Denominator volume-standard direct labor hours (DLHS) Budgeted variable factory overhead cost at denominator volume Total standard factory overhead rate per DLH 9,000 90% 27,000 $104,200 $ 15.10 During 2019, Bluecap worked 28,000 DLHs and manufactured 9,800 units. The actual factory overhead cost for the year was $17,000 greater than the flexible budget amount for the units produced, of which $5,000 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 9,200 units at a budgeted total of 27,600 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.) Multiple Choice $5,000 unfavorable. $13,964 unfavorable. $15,164 favorable. $17,404 unfavorable. $22,404 unfavorable