Fournier Corp. uses flexible budgets. At normal capacity of 10,000 units, budgeted manufacturing overhead is: $45,000 variable and $274,000 fixed. If Fournier had actual overhead costs of $326,500 for 9,500 units produced, what is the difference between actual and budgeted costs?

Enter a favorable difference as a positive number, or enter an unfavorable difference as a negative number.

Fournier Corp. uses flexible budgets. At normal capacity of 10,000 units, budgeted manufacturing overhead is: $45,000 variable and $274,000 fixed. If Fournier had actual overhead costs of $326,500 for 9,500 units produced, what is the difference between actual and budgeted costs? Enter a favorable difference as a positive number, or enter an unfavorable difference as a negative number