Matrix Co., produces a special line of kids action figures. Matrix Co., produces the toys in batches using machines and molds. A separate Setup Department is responsible for setting up machines and molds for different styles of action figures. Setup overhead costs consist of some costs that are variable and others that are fixed with respect to the number of setup-hours. The following information pertains to August 2021: Actual Static-budget Amounts Amounts Units produced and sold 14,550 11,550 Batch size (# of units per batch) 320 295 Setup-hours per batch 3 4 Variable OH cost per setup-hr $43 $38 Total fixed setup OH costs $10,310 $7,830 Calculate the spending variance for variable overhead setup costs. (Round all intermediary calculations two decimal places and your final answer to the nearest whole number.) A) $2,313 favorable B) $2,313 unfavorable C) $682 favorable D) $682 unfavorable