Neptune Incorporated uses a standard cost system and has the following information for the most recent month, April:

Actual direct labor hours (DLHs) worked	15,000
Standard DLHs allowed for good output produced this period	16,000
Actual total factory overhead costs incurred	$ 39,000
Budgeted fixed factory overhead costs	$ 10,400
Denominator activity level, in direct labor hours (DLHs)	12,000
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.)

Multiple Choice

$580 unfavorable.

$1,620 favorable.

$1,800 favorable.

$680 favorable.

$1,000 favorable.