at normal capacity of 6000 units, budget manufacturing overhead is $18,000 vatiable and $270,000 fixed. if crane company had actual overheaf costs of $292,400 for 8,000 units produced ehat is the difference between actual and budget costs? 1. 6400 favorable 2. 1600 favorable 3. 1600 unfavorable 4. 4800 unfavorable