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QUESTION 20 Chambers Limited uses flexible budgets. At normal capacity of 16,000 units, budgeted manufacturing overhead is: 64,000 variable and 180,000 fixed. If Chambers had actual overhead costs of 250,000 for 18,000 units produced, what is the difference between actual and budgeted costs? 2,000 unfavorable. 2,000 favorable. 6,000 unfavorable. 8,000 favorable QUESTION 15 Return on investment is calculated by dividing contribution margin by sales. controllable margin by sales. contribution margin by average operating assets. controllable margin by average operating assets