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

Actual direct labor hours (DLHs) worked		13,000
Standard DLHs allowed for good output produced this period		19,000
Actual total factory overhead costs incurred	$	38,000
Budgeted fixed factory overhead costs	$	10,600
Denominator activity level, in direct labor hours (DLHs)		15,000
Total factory overhead application rate per standard DLH	$	2.70

The total factory overhead flexible-budget variance in April for Neptune, Inc., to the nearest whole dollar, was: (Round your intermediate calculation to 2 decimal places.)

Multiple Choice

• $11,350 favorable.
• $10,410 favorable.
• $10,310 unfavorable.
• $11,530 favorable.