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: Multiple Choice $2.360 favorable $1,980 favorable $940 unfavorable $3.200 favorable $1,040 favorabic rect labor hours (DLHs) worked 17,000 OLHs allowed for good output 18,000 this period tal factory overhead costs incurred $45,400 fixed factory overhead costs $10,800 or activity level, in direct labor 15,000 ts) tory overhead application rate per $ 2.70 OLH