Raposa, Inc., produces a special line of plastic toy racing cars. Raposa, Inc., produces the cars in batches. To manufacture a batch of the cars, 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 Amounts 15,200 Static - budget Amounts 11,700 300 2.25 $43.00 360 $48.00 Units produced and sold Batch size (number of units per batch) Setup - hours per batch Variable overhead cost per setup-hour O A. $1,271 favorable O B. $422 favorable OC. $422 unfavorable OD. $1,271 unfavorable Click to select your answer. following information pertains to June 2015: Actual Amounts 15,200 360 Units produced and sold Batch size (number of units per batch) Setup - hours per batch Variable overhead cost per setup-hour Total fixed setup overhead costs Static-budget Amounts 11,700 300 225 $43.00 $4,127 $48.00 $6,327 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.) O A. $1,271 favorable OB. $422 favorable OC. $422 unfavorable OD. $1,271 unfavorable Click to select your