Sheridan Company uses flexible budgets. At normal capacity of 21000 units, budgeted manufacturing overhead is: $63000 variable and $270000 fixed. If Stone had actual overhead costs of $334400 for 23000 units produced, what is the difference between actual and budgeted costs?

Answer options:

$18400 favorable

$13800 unfavorable

$4600 unfavorable

$4600 favorable