Bluecap Company uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2021: Denominator volume-number of units Denominator volume-percent of capacity Denominator volume-standard direct labor hours (DLHS) 8,000 80% 24,000 Budgeted variable factory overhead cost at denominator volume $ 104,100 Total standard factory overhead rate per DLH $15.10 During 2021, Bluecap worked 28,000 DLHS and manufactured 9,800 units. The actual factory overhead cost for the year was $14,000 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 2022 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 total factory overhead spending variance in 2021, based on a three-variance breakdown (decomposition) of the total overhead variance for Bluecap Company, was: (Round your intermediate calculation to 2 decimal places.) O $5,836 favorable. O $19.916 favorable. O $20,076 unfavorable. O $17,676 favorable. O $14,076 unfavorable.