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 17,000 18,000 Actual total factory overhead costs incurred Budgeted fixed factory overhead costs $45,400 $10,800 Denominator activity level, in direct labor hours (DLHS) Total factory overhead application rate per standard DLH 15,000 $ 2.70 The total factory overhead flexible-budget variance in April for Neptune, Inc., to the nearest whole dollar, was: Multiple Choice $2,160 favorable