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 $2020$:

Calculate the spending variance for fixed overhead setup costs.

A$)$ $$100$ unfavorable

B$)$ $$220$ unfavorable

C$)$ $$100$ favorable

D$)$ $$220$ favorable