Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2019:

Denominator volumenumber of units		8,000
Denominator volumepercent of capacity		80	%
Denominator volumestandard direct labor hours (DLHs)		24,000
Budgeted variable factory overhead cost at denominator volume	$	103,200
Total standard factory overhead rate per DLH	$	15.10

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:

Multiple Choice

• $3,200 favorable.

• $11,440 unfavorable.

• $15,040 favorable.

• $17,280 favorable.

• $17,440 unfavorable.