Bluecap Company uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2021: 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 la level it considers to be "practical capacity"), to manufacture 9,200 units at a budgeted total of 27,600DLH. The total factory overheod 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.) $19,916 favorable. $5,836 favorable. $14,076 unfavorable. $17.676 favorable. $20.076 unfavorable