Crane Company uses flexible budgets. At normal capacity of 15000 units, budgeted manufacturing overhead is: $45000 for variable costs and $270000 for fixed costs. If Crane Company had actual overhead costs of $320400 for 18000 units produced, what is the difference between actual and budgeted costs? (do not round intermediate calculation.) O $10800 unfavorable O $14400 favorable O $3600 unfavorable O $3600 favorable