BACK NEXT Question 12 Concord Corporation uses flexible budgets. At normal capacity of 18000 units, budgeted manufacturing overhead is: $54000 variable and $184000 fixed. If Concord had actual overhead costs of $244200 for 21000 units produced, what is the difference between actual and budgeted costs? $2800 unfavorable. $11200 favorable. $2800 favorable $8400 unfavorable