Marble Inc. uses flexible budgets. At normal capacity of 31,000 units, budgeted manufacturing overhead is: $93,000 variable and $305,000 fixed. If Marble had actual overhead costs of $421,000 for 28,000 units produced, what is the difference between actual and budgeted costs? Marble Inc. uses flexible budgets. At normal capacity of 31,000 units, budgeted manufacturing overhead is: $93,000 variable and $305,000 fixed. If Marble had actual overhead costs of $421,000 for 28,000 units produced, what is