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 direct labor hours 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 direct labor hour	$2.70

The variable factory overhead efficiency variance for Neptune, Inc. in April was:

		$940 unfavorable.
		$1,040 favorable.
		$1,980 favorable.
		$2,160 favorable.
		$3,200 favorable.