CALCULATOR RACK NE Question 27 Crane Company uses flexible budgets. At normal capacity of 16000 units, budgeted manufacturing overhead is: $10000 variable and $160000 fixed. If Crane had actual overhead costs $243000 for 18000 units produced, what is the difference between actual and budgeted costs 521000 unfavorable O 28000 favorable 57000 unfavorable $7000 favorable