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

Actual direct labor hours (DLHs) worked		17,000
Standard DLHs allowed for good output produced this period		18,000
Actual total factory overhead costs incurred	$	45,400
Budgeted fixed factory overhead costs	$	10,800
Denominator activity level, in direct labor hours (DLHs)		15,000
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:

Multiple Choice

• $1,040 favorable.

• $2,160 favorable.

• $1,980 favorable.

• $3,200 favorable.

• $940 unfavorable.