Insight Company's standard factory overhead application rate is $3.77 per direct labor hour (DLH), calculated at 90% capacity 1,000 standard DLHs. In December, the company operated at 80% of capacity, or 889 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,100, of which $1,420 is fixed overhead. For December, the actual factory overhead cost incurred was $3,760 for 930 actual DLHS, of which $1,370 was for fixed factory overhead. If Insight Company uses a two-way breakdown (decomposition) of the total overhead variance, what is the total factory overhead flexible budget variance for December? (Do not round intermediate calculations.) O $700 unfavorable. O $235 favorable O $435 unfavorable. 50 $660 unfavorable.