Marigold Corp. uses flexible budgets. At normal capacity of 25000 units, budgeted manufacturing overhead is: $80000 for variable costs and $ 180000 for fixed costs. If Marigold had actual overhead costs of $220000 for 18000 units produced, what is the difference between actual and budgeted costs? O $17600 unfavorable. O $52800 unfavorable. $17600 favorable. O $70400 favorable