Gerhan Company's flexible budget for the units manufactured in May shows $15,710 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 5,940 DLHs, which represents 90% of available capacity. The company worked 5,000 DLHs and incurred S16,800 of total factory overhead cost during May, including $7.900 for fixed factory overhead, Under a three-variance breakdown (decomposition) of the total overhead varlance, what is the total factory overhead spending variance to the nearest whole dollar) for May? (Round your intermediate calculation to 2 decimal places.) Multiple Choice NIA--this variance does not exist in a three-variance analysis of the total overhead variance $404 favorable $484 unfavorable N/A-this variance does not exist in a three-variance analysis of the total overhead variance. O $404 favorable. $484 unfavorable $584 unfavorable $1,264 unfavorable