Insight Company's standard factory overhead application rate is $3.89 per direct labor hour (DLH), calculated at 90% capacity - 900 standard DLHs. In December, the company operated at 80% of capacity, or 800 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,080, of which $1,260 is fixed overhead. For December, the actual factory overhead cost incurred was $3,830 for 750 actual DLHs, of which $1,450 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.) 36:51 Multiple Choice O $0 O $325 favorable O $525 unfavorable O $750 unfavorable O $790 unfavorable