13 Brad Company planned to produce 12,000 units. This level of production required 20 setups at a 15) __ _ cost of $18,000 plus $500 per setup. Actual production was 10,000 units, requiring 15 setups. Actual setup cost was $26,000. What is the static budget variance for setup costs? A) $2,500 Unfavorable B) $2,500 Favorable C) $2,000 Favorable D) $2,000 Unfavorable