Neptune Inc. uses a standard cost system and has the following information for the most recent month, April:

Actual direct labor hours (DLHs) worked		24,000
Standard DLHs allowed for good output produced this period		25,000
Actual total factory overhead costs incurred	$	58,400
Budgeted fixed factory overhead costs	$	10,600
Denominator activity level, in direct labor hours (DLHs)		14,000
Total factory overhead application rate per standard DLH	$	2.70

The total factory overhead spending variance in April for Neptune, Inc., to the nearest whole dollar, was: (Round your intermediate calculation to 2 decimal places.)

reMMultiple Choice

• $1,240 unfavorable.
• $1,340 favorable.
• $2,280 favorable.
• $2,460 favorable.

$3,500 favorable