Gerhan Company's flexible budget for the units manufactured in May shows $15,420 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 6,030 DLHs, which represents 90% of available capacity. The company used 6,000 DLHs and incurred $18,400 of total factory overhead cost during May, including $6,900 for fixed factory overhead.

What is the fixed factory overhead spending variance (to the nearest whole dollar) in December for Gerhan Company? (Round your intermediate calculation to 2 decimal places.)

Multiple Choice

• $810 unfavorable.

• $0.

• $610 unfavorable.

• $310 unfavorable.

• $430 favorable.