Sheffield Corp. uses flexible budgets. At normal capacity of 25000 units, budgeted manufacturing overhead is: $92000 for variable costs and $180000 for fixed costs. If Sheffield had actual overhead costs of $245000 for 19000 units produced, what is the difference between actual and budgeted costs? $4920 favorable. $19680 favorable. $14760 unfavorable. $4920 unfavorable