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 11,000 17,000 $35,500 $10,400 13,000 $ 2.70 The fixed overhead production volume variance in April for Neptune, Inc., to the nearest whole dollar, was: (Round your intermediate calculation to 2 decimal places.) Multiple Choice O $1,980 unfavorable. o $2,080 favorable. o $3,020 favorable. o o $3,200 favorable