Insight Company's standard factory overhead rate is $3.77 per direct labor hour (DLH), calculated at 90% capacity =1,000 standard DLHs. In December, the company operated at 80% of capacity, or 889 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,100, of which $1,420 is fixed overhead. For December, the actual factory overhead cost was $3,760 for 900 actual DLHs, of which $1,370 was for fixed factory overhead. Under a three-way breakdown (decomposition) of the total overhead variance, what is the total factory overhead spending variance for Insight Company in December? (Round your intermediate calculation to 2 decimal places.) Multiple Choice $0 $304 favorable. $0 $304 favorable. $504 unfavorable. $639 unfavorable. $679 unfavorable