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Insight Company's standard factory overhead rate is $3,75 per direct labor hour (DLH), calculated at 90% capacity =900 standard DLHs. In December, the company operated

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Insight Company's standard factory overhead rate is $3,75 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 overhend at 80% of capacity is $3,150, of which $1,350 is fixed overhead. For December, the actual factory overhead cost was $3,800 for 840 actual DLHs, of which $1,300 was for fixed factory overhead. Assuming a fourvariance breakdown (decomposition) of the total overhead variance, what is the fixed foctory overhead efficiend voriance (to the riearest whole dollar) for the period? 5650 unfavorable. S225 tavorable. N/A-this variance does not exist. $425 unfavorable $150 favorable

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