Zero Company's standard factory overhead application rate is $3.56 per direct labor hour (DLH), calculated at 90% capacity=900 standard DLHs. In December, the company operated at 80% of capacity, or 800 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,220, of which $1,310 is fixed overhead. For December, the actual factory overhead cost incurred was $3,850 for 830 actual DLHs, of which $1,350 was for fixed factory overhead. If Zero Company uses a two-way breakdown (decomposition) intermediate calculations.) the total overhead variance, what is the total factory overhead flexible-budget variance for December (to the nearest whole dollar)? (Do not round Multiple Choice O NA-this variance doesn't exist under a two-way breakdown of the total overhead variance. O $205 levorable. o $405 unfavorable $630 unfavorable. $670 unfavorable