Mayco has normal capacity of 16,000 units, and budgeted manufacturing overhead is: $48,000 variable and $270,000 fixed. If Mayco had actual overhead costs of $321,000 for 18,000 units produced, what is the difference between actual and budgeted costs? $3,000 unfavorable $9,000 favorable $3,000 favorable $9,000 unfavorable