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

Actual direct labor hours (DLHs) worked		14,000
Standard DLHs allowed for good output produced this period		19,000
Actual total factory overhead costs incurred	$	38,400
Budgeted fixed factory overhead costs	$	10,300
Denominator activity level, in direct labor hours (DLHs)		13,000
Total factory overhead application rate per standard DLH	$	2.70

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

Multiple Choice

• $3,490 unfavorable.

• $3,590 favorable.

• $4,530 favorable.

• $4,710 favorable.

• $5,750 favorable.