Waterway Industries uses flexible budgets. At normal capacity of 23000 units, budgeted manufacturing overhead is: $48070 for variable costs and $270000 for fixed costs. If Waterway Industries had actual overhead costs of $318200 for 25000 units produced, what is the difference between actual and budgeted costs? (do not round intermediate calculation.) $16200 favorable $4050 favorable $4050 unfavorable $12150 unfavorable