Lydia Company planned to produce 12,000 units. Processing required 16,000 machine hours at a cost of $43,000 + $12 per machine hour. Actual sales were 15,000 units requiring 20,000 machine hours. Actual processing cost was $253,000.

_____ is the static-budget variance for processing.

Group of answer choices

$18,000 unfavorable

$30,000 unfavorable

$30,000 favorable

$18,000 favorable