n 79 Industries uses flexible budgets. At normal capacity of 18000 units, budgeted manufacturing overhead is: $54000 variable and $270000 fixed. If Stone had Waterway actual overhead costs of $326000 for 20000 units produced, what is the difference between actual and budgeted costs? O $6000 unfavorable O $8000 favorable O $2000 favorable 0 $2000 unfavorable