Acme Company's planning budget for the current month assumes the

company will produce and sell $2,000$ units. The planning budget also

assumes that $60\%$ of the administrative expenses are fixed and the

remainder are variable. Fixed administrative expenses are budgeted at

$$12,000.$ During the month, Blue produces and sells $2,250$ units, and

incurs $$19,000$ of administrative expenses. What is Blue's

administrative expense spending variance for month?

$$3,000$ Favorable

$$2,000$ Favorable

$$2,500$ Favorable

$$1,500$ Favorable