Bluecap Co During 2019, Bluecap Worked 28,000 DLHs and Manufactured 9,600 Units

Bluecap Co. uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2019: $\begin{array}{lrr}\text { Denominator volume-number of units }&8,000\\\text { Denominator volume-percent of capacity }&80\%\\\text { Denominator volume-standard direct labor hours (DLHs) } & 24,000 \\\text { Budgeted variable factory overhead cost at denominator volume } & \$103,200 \\\text { Total standard factory overhead rate per DLH } &\$ 15.10\end{array}$ 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:

A) $3,200 favorable.
B) $11,440 unfavorable.
C) $15,040 favorable.
D) $17,280 favorable.
E) $17,440 unfavorable.