Stone Industries uses flexible budgets. At normal capacity of 12,000 units, budgeted manufacturing overhead is: $60,000 variable and $305,000 fixed. If Stone had actual overhead costs of $401,000 for 16,000 units produced, what is the difference between actual and budgeted costs?

Group of answer choices

$20,000 favorable

$16,000 unfavorable

$20,000 unfavorable

$36,000 unfavorable

$36,000 favorable

$16,000 favorable