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 26,000 Actual total factory overhead costs incurred $ 45,500 Budgeted fixed factory overhead costs $ 11,400 Denominator activity level, in direct labor hours (DLHs) 20,000 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.) . $12,000 favorable $22.400 favorable. $21.180 unfavorable, $21.280 favorable $22.220 favorable