Insight Company's standard factory overhead rate is $3.76 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 $3,260, of which $1.290 is fixed overhead. For December. the actual factory overhead cost was $3.990 for 800 actual DLHs, of which $1.410 was for fixed factory overhead. Under a fouf.way breakdown (decomposition) of the total overhead variance, what is the variable factory overheod spending variance for Insight Company for December? (Round your intermediate calculation to 2 decimal places) $652 unitavareble. $52 tavorable $227 tavorabile $612 untavorable $427 untavorable