Coronado Industries uses flexible budgets. At normal capacity of 24000 units, budgeted manufacturing overhead is: $54000 for variable costs and $270000 for fixed costs. If Coronado Industries had actual overhead costs of $324800 for 25000 units produced, what is the difference between actual and budgeted costs? (do not round intermediate calculation.) O $1450 unfavorable O $1450 favorable O $5800 favorable O $4350 unfavorable