Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2019: . 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. ● Denominator volume-number of units Denominator volume-percent of capacity. Denominator volume-standard direct labor hours (DLHS). Budgeted variable factory overhead cost at denominator volume Total standard factory overhead rate per DLH 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 . ● 8,000 80% 24,000 $103,200 $15.10 $3,200 favorable. $11,440 unfavorable. $15,040 favorable. $17,280 favorable. $17,440 unfavorable.