Question 21 of 30 ToySpeed Company, produces a special line of plastic toy racing cars. The company produces the cars in batches. To manufacture a batch of the cars, they must set up the machines and molds. 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 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 Units produced and sold Batch sire (number of units per batch) Setup-hours per batch Variable overhead cost per setup-hour Total fixed setup overhead costs Amounts Amounts 15,700 11.950 325 265 3 4.25 $48 545 $11,310 $9,010 Calculate the efficiency variance for variable overhead setup costs. (Round all intermediary calculations two decimal places and your final answer to the nearest whole number.) OA. $435 favorable OB. $435 unfavorable OC$4,810 favorable OD. $4,810 unfavorable Reset Selection