Kale Corp budgeted fixed factory overhead costs are $25,000 per month plus a variable factory overhead rate of $8.00 per direct labor hour. the standard direct labor hous allowed for November production were 10,000. An analysis of the factory overhead indicates that in November, Kale had a favorable flexible-budget variance of $1,500 and an unfavorable production-volume varianc eof $500. Kale uses a two-variance analysis of overhewad vareiances. What is the actual factory overhead incurred in October?

$106,500

$103,500

$104,500

$105,500