D Question 9 4 pts Bat Company's flexible budget for the units manufactured in May shows $15,600 of total factory overhead; this output level represents 70% of available capacity. During May, the company applied overhead to production at the rate of $3.00 per direct labor hour (DLH), based on a denominator volume level of 6.120 DLHs, which represents 90% of available capacity. The company used 5,000 DLHs and incurred $18,500 of total factory overhead cost during May, including $9,700 for fixed factory overhead What is the variable overhead efficiency variance for May under the assumption that Bat uses a four-variance breakdown (decomposition) of the total overhead variance? (Round your intermediate calculations to 2 decimal places; Round your final answer to zero decimal places.) $387 unfavorable $487 unfavorable $187 unfavorable. $387 favorable $487 favorable