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

Denominator volumenumber of units		9,000
Denominator volumepercent of capacity		90	%
Denominator volumestandard direct labor hours (DLHs)		27,000
Budgeted variable factory overhead cost at denominator volume	$	103,700
Total standard factory overhead rate per DLH	$	15.10

During 2019, Bluecap worked 26,000 DLHs and manufactured 9,100 units. The actual factory overhead cost for the year was $13,000 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 8,500 units at a budgeted total of 25,500 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.)

A. $10,752 favorable.

B. $5,000 unfavorable.

C. $17,992 unfavorable.

D. $9,552 unfavorable.

E. $12,992 unfavorable.