Insight Company's standard factory overhead rate is $3.56 per direct labor hour (DLH). Calculated at 90% capacity =900 standard 0 L.Hs In December, the company operated at 80% of capacity, or 800 standard DL.Hs. Budgeted factory overhead at 80% of capacity is $3,220, of which $1,310 is fixed overhead. For December, the actual factory overhead cost was $3,950 for 800 actual DLHs, of which $1,350 was for fixed factory overhead. Under a four-way breakdown (decomposition) of the total overhead variance, what is the variable factory overtiead spending variance for Insight Company for December? (Round your intermediate calculation to 2 decimal places.) Multiple Choice $728 unfavorable 5698 untavoloble Multiple Choice $728 unfavorable $688 unfovorable $128 fovorable $303 favorable $503 unfavorable