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)		42,000
Budgeted variable factory overhead cost at denominator volume	$	102,200
Total standard factory overhead rate per DLH	$	15.10

During 2019, Bluecap worked 53,000 DLHs and manufactured 9,300 units. The actual factory overhead cost for the year was $11,000 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 8,700 units at a budgeted total of 26,100 DLHs. The total overhead variance in 2019 for Bluecap Co., to the nearest whole dollar, was: (Round your intermediate calculation to 2 decimal places.)

Multiple Choice

• $11,000 unfavorable.

• $141,046 favorable.

• $143,286 favorable.

• $163,846 favorable.

• $163,846 unfavorable.