Oriole Company uses flexible budgets. At normal capacity of 25000 units, budgeted manufacturing overhead is: $80000 for variable costs and $180000 for fixed costs. If Oriole had actual overhead costs of $225000 for 20000 units produced, what is the difference between actual and budgeted costs? O $19000 favorable O $57000 unfavorable O $76000 favorable O $19000 unfavorable