The following information for the past year is available from Wick Co, a company that uses machine hours to apply standard factory overhead cost to outputs Actual total factory overhead cost incurred Actual fixed overhead cost incurred Budgeted fixed overhead cost Actual machine hours Standard machine hours allowed for the units manufactured Denominator volume-machine hours Standard variable overhead rate per machine hour $ 26,000 $ 9,000 $ 11,000 5,200 4.960 5,660 Under a three-variance breakdown (decompositioh) or the total factory overhead variance, what is the factory overhead spending variance (to the nearest whole dollar? Is this variance Favorable or Unfavorable