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 $2,375$ units, and incurs

$$19,000$ of administrative expenses. What is Blue's administrative expense spending variance

for month?

$$3,000$ Favorable

$$2,500$ Favorable

$$2,000$ Favorable

$$1,500$ Favorable