Neptune Inc The Variable Factory Overhead Efficiency Variance for Neptune, Inc

Neptune Inc. uses a standard cost system and has the following information for the most recent month, April: $\begin{array}{lr}\text { Actual direct labor hours (DLHs) worked } & 17,000 \\\text { Standard DLHs allowed for good output produced this period } & 18,000 \\\text { Actual total factory overhead costs incurred } & \$ 45,400 \\\text { Budgeted fixed factory overhead costs } & \$ 10,800 \\\text { Denominator activity level, in direct labor hours (DLHs) } & 15,000 \\\text { Total factory overhead application rate per standard DLH } & \$ 2.70\end{array}$ The variable factory overhead efficiency variance for Neptune, Inc. in April, to the nearest whole dollar, was:

A) $940 unfavorable.
B) $1,040 favorable.
C) $1,980 favorable.
D) $2,160 favorable.
E) $3,200 favorable.