Rock Hound Industries uses flexible budgets. At normal capacity of 16,000 units, budgeted manufacturing overhead is: $48,000 variable and $270,000 fixed. If Rock Hound had actual overhead costs of $321,000 for 18,000 units produced, what is the difference between actual and budgeted costs? 01) $12,000 favorable 02) $9,000 unfavorable 03) $3,000 unfavorable 04) $3,000 favorable