Q 10.26: During the second quarter, Tillman's Toys decides to leave all budget values the same as in the firs quarter, which is shown below. Its overhead costs increase to $113,300 but all other costs are identical to th first quarter costs. What is the amount of difference between the budget and actual costs for the second quarter and is the difference favorable or unfavorable? Budget Actual Variable costs Direct materials (84) Direct labor ($13) Overhead ($21) Total variable costs $20,000 $70,000 $110,000 $200,000 $20,850 $68,660 $112,300 $201,810 Fixed costs Depreciation Supervision Total fixed costs Total costs $12,000 $7,000 $19,000 $219,000 $12,000 $7,000 $19,000 $220,810