1. Stone Industries uses flexible budgets. At normal capacity of 16,000 units, budgeted manufacturing overhead is: $48,000 variable and $270,000 fixed. If Stone had actual overhead costs of $315,000 for 18,000 units produced, what is the difference between actual and budgeted costs?

   		$3,000 unfavorable
   		$3,000 favorable
   		$9,000 unfavorable
   		$12,000 favorable