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Insight Company's standard factory overhead rate is $3.90 per direct labor hour (DLH), calculated at 90% capacity = 700 standard DLHs. In December, the company

Insight Company's standard factory overhead rate is $3.90 per direct labor hour (DLH), calculated at 90% capacity = 700 standard DLHs. In December, the company operated at 80% of capacity, or 622 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,070, of which $1,390 is fixed overhead. For December, the actual factory overhead cost was $4,350 for 820 actual DLHs, of which $1,310 was for fixed factory overhead. 


What was the fixed factory overhead spending variance for Insight Company in December?

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