Oriole Company uses flexible budgets. At normal capacity of 19000 units, budgeted manufacturing overhead includes $247000 of variable costs and $360000 of fixed costs. If Oriole had actual overhead costs of $633000 for 40000 units produced, what is the difference between actual and budgeted costs? O $273000 favorable O $247000 unfavorable O $26000 unfavorable O $247000 favorable Concord Corporation uses flexible budgets. At normal capacity of 19000 units, budgeted manufacturing overhead is: $95000 for variable costs and $180000 for fixed costs. If Concord had actual overhead costs of $235000 for 21000 units produced, what is the difference between actual and budgeted costs? O $50000 unfavorable. O $200000 favorable. O $150000 unfavorable. O $50000 favorable. Bonita Industries produced 350000 units in 175000 direct labor hours. Production for the period was estimated at 360000 units and 190000 direct labor hours. A flexible budget would compare budgeted costs and actual costs, respectively, at O 175000 hours and 175000 hours. O 185000 hours and 175000 hours. O 185000 hours and 190000 hours. O 190000 hours and 175000 hours