Russ Industries uses flexible budgets. At normal capacity of 18,500 units, budgeted manufacturing overhead is: $66,600 variable and $332,000 fixed. If the company had actual overhead costs of $399,000 for 19,200 units produced, what is the difference between actual and budgeted costs?

$2,120 Favorable

$2,120 Unfavorable

$400 Unfavorable

$400 Favorable