Click Submit to complete this assessment eQuestion 50 of Question 50 4 points Sev ner Munoz, Inc., produces a special line of plastic toy racing cars. Munoz, Inc., produces the cars in batches. To manufacture a batch of the cars, Munoz, Inc., must set up the machines and molds. Setup costs are batchlevel costs because they are associated with batches rather than individual units of products. A separate Setup Department is responsible for setting up machines and molds for different styles of car 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 Actual Static-budget Amounts Amount Units produced and sold Batch aze (number of uruts per batch) Setup-hours per batch Variable overhead cost per setup-hour Total fixed se tup overhead costs 12,000 240 8.75 $39 $21,438 15,750 280 $43 23,538 Calculate the efficiency variance for variable overhead setup costs O $4845 favorable O $1800 unfavorable O $4845 unfavorable O $1800 favorable