Sunland Company uses flexible budgets. At normal capacity of 23000 units, budgeted manufacturing overhead includes $322000 of variable costs and $360000 of fixed costs. If Sunland had actual overhead costs of $700000 for 30000 units produced, what is the difference between actual and budgeted costs? $98000 favorable $80000 unfavorable $18000 unfavorable $80000 tavorable