Neptune Incorporated 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	19,000
Actual total factory overhead costs incurred	$ 38,400
Budgeted fixed factory overhead costs	$ 10,300
Denominator activity level, in direct labor hours (DLHs)	13,000
Total factory overhead application rate per standard DLH	$ 2.70

The total factory overhead flexible budget variance in April for Neptune, Incorporated was: (Round your intermediate calculation to 2 decimal places.) PLEASE SHOW WORK AND STEPS. THANK YOU

Multiple Choice

A. $9,130 favorable.

B. $8,090 unfavorable.

C. $5,000 favorable.

D. $9,310 favorable.

E. $8,190 favorable.