Lesban Company planned to produce 12,000 units. This level of production required 20 setups at a cost of $18,000 plus $500 per setup. Actual production was 10,000 units, requiring 15 setups. Actual setup cost was $26,000. What is the flexible budget variance for setup costs? Group of answer choices $500 Unfavorable $2,000 Favorable None of the answer choices is correct $500 Favorable $2,000 Unfavorable