Vaughn Manufacturing uses flexible budgets. At normal capacity of 22000 units, budgeted manufacturing overhead is: $88000 for variable costs and $180000 for fixed costs. If Vaughn had actual overhead costs of $220000 for 19000 units produced, what is the difference between actual and budgeted costs? O $36000 unfavorable. O $36000 favorable. O $144000 favorable. O $108000 unfavorable