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 17,000 18,000 $ 45,400 $10,800 15,000 $ 2.70 The variable factory overhead efficiency variance for Neptune, Inc. in April, to the nearest whole dollar, was: | o $940 unfavorable. o $1,040 favorabl. o $1,980 favorabl. o $2,160 favorabl. o $3,200 favorabl