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

Actual direct labor hours (DLHs) worked		26,000
Standard DLHs allowed for good output produced this period		27,000
Actual total factory overhead costs incurred	$	61,300
Budgeted fixed factory overhead costs	$	10,700
Denominator activity level, in direct labor hours (DLHs)		13,000
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: (Round your intermediate calculation to 2 decimal places.)

rev: 11_15_2018_QC_CS-148464

Multiple Choice

• $1,720 unfavorable.

• $2,940 favorable.

• $2,760 favorable.

• $1,820 favorable.

• $3,980 favorable.