Concord Corporation uses flexible budgets. At normal capacity of 24000 units, budgeted manufacturing overhead is: $57120 for variable costs and $270000 for fixed costs. If Concord Corporation had actual overhead costs of $318000 for 21000 units produced, what is the difference between actual and budgeted costs? (do not round Intermediate calculation.) O $1980 favorable O $1980 unfavorable O $5940 unfavorable O $7920 favorable