Acme Company's planning budget for the current month assumes the company will produce and sell 2,000 units. The planning budget also assumes that 60% of the administrative expenses are fixed and the remainder are variable. Fixed administrative expenses are budgeted at $12,000. During the month, Blue produces and sells 2,500 units and incurs $19,000 of administrative expenses. What is Blue's administrative expense spending variance for the month?
A) $2,500 Favorable
B) $3,000 Favorable
C) $2,000 Favorable
D) $1,500 Favorable