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: Budget Actual Amounts Amounts Units produced and sold 10,000 9,000 Batch size (number of units per batch) 400 375 Setup-hours per batch 6 5.5 Variable overhead cost per setup-hour $50 $52 Total fixed setup overhead costs $18,000 $17,750 15. Calculate the flexible-budget variance for variable overhead setup costs. A) $114 favorable B) $264 favorable C) $264 unfavorable D) $114 unfavorable