Neptune Inc. uses a standard cost system and has the following information for the most recent month. April: Actual direct labor hours (DLHS) worked Standard DLHS allowed for good output produced this period Actual total factory overhead costs incu Budgeted fixed factory overhead costs Denominator activity level, in direct la hours (DLHS) Total factory overhead application rate standard DLH 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.) Multiple Choice $1,080 untavorable $2120 favorable 53.340 favorable O $2.300 favorable S1980 favorable rect labor hours (DLHs) worked 24,000 DLHs allowed for good output 25,000 this period tal factory overhead costs incurred $61,000 fixed factory overhead costs $10,000 or activity level, in direct labor 16,000 ts) tory overhead application rate per $ 2.70 OLH baada Alfa rect labor hours (DLHs) worked 24,000 LHs allowed for good output 25,000 this period tal factory overhead costs incurred $61,000 fixed factory overhead costs $10,000 or activity level, in direct labor 16,000 s) tory overhead application rate per $ 2.70 OLH Neptune Inc. uses a standard cost system and has the following information for the most recent month, April: Actual direct labor hours (DLHs) worked Standard DLHs allowed for good output produced this period Actual total factory overhead costs incu Budgeted fixed factory overhead costs Denominator activity level, in direct la hours (DLHS) Total factory overhead application rate standard DLH 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.) Multiple Choice $1.080 unfavorable $2,120 favorabile. 53,340 favorable $2,300 favorable $1380 favorable