The difference between the total factory overhead cost in the flexible budget for the actual units produced and the amount of factory overhead cost applied to products using the standard overhead rate is called what? Multiple Choice Factory overthead fexible budget variance Factory overhed production volume variance Factory ovnthead total fived cost variance Fectory ovetiead ethiciency variance Factory overtheat contriflable variance Insight Company's standard factory overhead application rate is $3.63 per direct labor hour (DLH). calculated at 90% capacity =800 standard DL.Hs. In December, the company operated at 80% of capacity, or 711 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,200, of which $1,380 is fixed overhead. For Decembet, the actual factory overhead cost incurred was $3,820 for 700 actual DLHs, of which $1,390 was for fixed factory overhead. If Insight Company uses a two-way breakdown (decomposition) of the total overhead variance, what is the fotal factory overhead flexible budgot variance for December? (Do not round intermediate calculations.) Multiple Choice 50 $195 favorable. $395 unfavorable. $620 unfavorable. $660 unfavorable