Sunland Company uses flexible budgets. At normal capacity of $11,000$ units, budgeted manufacturing overhead is $$88,000$ variable and $$360,000$ fixed. If Sunland had actual overhead costs of $$462,000$ for $14,000$ units produced, what is the difference between actual and budgeted costs?

$$14,000$ favorable

$$10,000$ unfavorable

$$24,000$ favorable

$$10,000$ favorable