34) Bristol Fabricators, Inc, produces alr purifiers in batches. To manufacture a batch of the purifiers, Bristol Fabricators, Inc, Inc. must set up the machines and assembly line tooling. Setup costs are batch-level costs because they are associated with batches rather than individual units of products. A separate Setup Department is responsible for setting up machines and tooling for different models of the air purifiers. Setup overhead costs consist of some costs that are variable and some costs that are fixed with respect to the number of setup-hours. The following information pertains to June 2015: Units produced and sold Batch size (number of units per batch) Setup-hours per batch Variable overhead cost per setup-hour Total fixed setup overhead costs Budget Amounts 13,100 450 6 $51 $22,707 Actual Amounts 12,000 390 5 $55 $22,407 Calculate the efficiency variance for variable overhead setup costs. (Round all Intermediary calculations two decimal places and your final answer to the nearest whole number.) A) $218 favorable B) $315 favorable C) $533 favorable D) $533 unfavorable