Gerhan Company's flexible budget for the units manufactured in May shows $15,610 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 used 5,000 DLHs and incurred $16,500 of total factory overhead cost during May, including $6,000 for fixed factory overhead. What is the total factory overhead flexible-budget variance (to the nearest whole dollar) for Gerhan Company in May? Multiple Choice $410 unfavorable o $710 unfavorable. o O $890 unfavorable. o $1,190 unfavorable. o o $1,390 unfavorable