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 incurred Budgeted fixed factory overhead costs Denominator activity level, in direct labor hours (DLHS) Total factory overhead application rate per standard DLH 26,000 27,000 $61,300 $10,700 13,000 $ 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.) Multiple Choice $1,720 unfavorable. $1,820 favorable. $2,760 favorable. $2,940 favorable. $3,980 favorable