Bristol Fabricators, Inc., produces air 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 2020: (Click the icon to view the information for June 2020.) Calculate the flexible-budget variance for variable overhead setup costs. (Round all intermediary calculations two decimal places and your final answer to the nearest whole number.) OA. $1,178 unfavorable OB. $1,222 favorable OC. $1,222 unfavorable D. $1,178 favorable Data table Budget Amounts Actual Amounts Units produced and sold Batch size (number of units per batch) Setup-hours per batch 12,100 430 8 11,000 405 7.5 Variable overhead cost per setup-hour Total fixed setup overhead costs $47 $53 $29,040 $28,890 Print Done - X Bristol Fabricators, Inc., produces air purifiers in batches. To manufacture a batch of the purifiers, Bristol Fabricators, 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 2020: (Click the icon to view the information for June 2020.) Calculate the spending variance for fixed overhead setup costs. OA. $350 unfavorable OB. $350 favorable OC. $893 favorable OD. $893 unfavorable Data table Budget Amounts Actual Amounts Units produced and sold Batch size (number of units per batch) Setup-hours per batch 13,400 425 6 12,000 395 5 Variable overhead cost per setup-hour Total fixed setup overhead costs $51 $22,702 $53 $22,352 Print Done - X