Neptune Incorporated uses a standard ce You have FIVE MINUTES remaining to complete your work 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 $ 48,300 $ 11,100 14,000 $ 2.70 The variable factory overhead efficiency variance for Neptune, Incorporated in April was: (Round your intermediate calculation to 2 decimal places.) Multiple Choice $1,910 favorable. O $3,130 favorable $970 favorable