Multiple Choice

• $11,000 unfavorable.

• $141,046 favorable.

• $143,286 favorable.

• $163,846 favorable.

• $163,846 unfavorable.

Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2019: Denominator volume-number of units Denominator volume-percent of capacity Denominator volume-standard direct labor hours (DLHS) Budgeted variable factory overhead cost at denominator volume Total standard factory overhead rate per DLH 7,000 70% 42,000 $102,200 $ 15.10 During 2019, Bluecap worked 53,000 DLHs and manufactured 9,300 units. The actual factory overhead cost for the year was $11,000 greater than the flexible budget amount for the units produced, of which $7,000 was due to fixed factory overhead. In preparing a budget for 2020 Bluecap decided to raise the level of operation to 90% of capacity (a level it considers to be "practical capacity"), to manufacture 8,700 units at a budgeted total of 26,100 DLHs. The total overhead variance in 2019 for Bluecap Co., to the nearest whole dollar, was: (Round your intermediate calculation to 2 decimal places.)