The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred$35,000 Actual fixed overhead cost incurred$12,000 Budgeted fixed overhead cost$10,000 Actual machine hours 9,000 Standard machine hours allowed for the units manufactured 5,400 Denominator volumemachine hours 6,100 Standard variable overhead rate per machine hour$3 Under a three-variance breakdown (decomposition) of the total factory overhead variance, the total factory overhead spending variance, to the nearest whole dollar, is:

Multiple Choice$1,400 favorable.$600 unfavorable.$0.$2,000 favorable.$1,400 unfavorable.