Neptune Inc. uses a standard cost system and has the following information for the most recent month, April: Actual direct labor hours (DLHs) worked 14,000 Standard DLHs allowed for good output produced this period 25,000 Actual total factory overhead costs incurred $ 41,000 Budgeted fixed factory overhead costs $ 10,000 Denominator activity level, in direct labor hours (DLHs) 16,000 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.)

A. $20,650 unfavorable.

B. $20,750 favorable.

C. $21,690 favorable.

D. $21,870 favorable.