5) Oriole Company uses flexible budgets. At normal capacity of 17000 units, budgeted manufacturing overhead is: $60010 for variable costs and $270000 for fixed costs. If Oriole Company had actual overhead costs of $352000 for 24000 units produced, what is the difference between actual and budgeted costs? (do not round intermediate calculation.) $8160 unfavorable $2720 favorable $2720 unfavorable $10880 favorable