Crane Company uses flexible budgets. At normal capacity of 16000 units, budgeted manufacturing overhead is: $80000 variable and $160000 fixed. If Crane had actual overhead costs of $243000 for 18000 units produced, what is the difference between actual and budgeted costs?

$7000 unfavorable.

$21000 unfavorable.

$28000 favorable.

$7000 favorable.

Waterway Industries had average operating assets of $4200000 and sales of $2100000 in 2016. If the controllable margin was $630000, the ROI was

60%

50%

30%

15%