Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2019: Denominator volume-number of units Denominator volume-percent of capacity Denominator volume-standard direct labor hours (DLHS) Budgeted variable factory overhead cost denominator volume Total standard factory overhead rate per During 2019, Bluecap worked 28,000 DLHs and manufactured 9,600 units. The actual factory overhead cost for the year was $14,000 greater than the flexible budget amount for the units produced, of which $6,000 was due to fixed factory overhead. In preparing a budget for 2020 Bluecap decided to raise the level of operation to 90% of capacity (a level it considers to be "practical capacity"), to manufacture 9,000 units at a budgeted total of 27,000 DLHs. The total factory overhead spending variance in 2019 (to the nearest whole dollar), based on a three-variance breakdown (decomposition) of the total overhead variance for Bluecap Co., was: ir volume-number of units 8,000 ir volume-percent of capacity 80% ir volume-standard direct labor 24,000 Is) variable factory overhead cost at $103,200 ir volume idard factory overhead rate per DLH $ 15.10 Multiple Choice $11.440 unfavorable. $15,040 favorable. $17,440 unfavorable. $17.280 favorable. $3,200 favorable