Crane Company uses flexible budgets. At normal capacity of 16000 units, budgeted manufacturing overhead is: $64000 for variable costs and $180000 for fixed costs. If Crane had actual overhead costs of $210000 for 18000 units produced, what is the difference between actual and budgeted costs? $126000 unfavorable. $42000 unfavorable. $42000 favorable. $168000 favorable