Crane Company uses flexible budgets. At normal capacity of 15000 units, budgeted manufacturing overhead is: $57000 for variable costs and $270000 for fixed costs. If Crane Company had actual overhead costs of $364000 for 25000 units produced, what is the difference between actual and budgeted costs? (do not round intermediate calculation.) $3000 unfavorable $1000 favorable $4000 favorable $1000 unfavorable