Russ Industries uses flexible budgets. At normal capacity of 17,100 units, budgeted manufacturing overhead is: $61,560 variable and $374,000 fixed. If the company had actual overhead costs of $434,000 for 16,400 units produced, what is the difference between actual and budgeted costs?

a)$960 Unfavorable

b)$1,560 Favorable

c)$960 Favorable

d)$1,560 Unfavorable