Insight Company's standard factory overhead rate is $3.65 per direct labor hour (DLH), calculated at 90% capacity =800 standard DLHs. In December. the company operated at 80% of capacity, or 711 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,290, of which $1,400 is fixed overhead. For December, the actual factory overhead cost was $4,020 for 730 actual DLHs, of which $1,360 was for fixed factory overhead, What was the fixed factory overhead spending variance for Insight Company in December? Muniple Choice 5.40 trivorable. $215 tavoroble. 8415 untevorestie