Neptune Incorporated uses a standard cost system and has the following information for the most recent 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 The variable factory overhead efficiency variance for Neptune, Incorporated in April was: 13,000 15,000 $ 38,600 $ 11,000 16,000 $ 2.70