Stone Industries uses flexible budgets. At normal capacity of 16,000 units, budgeted manufacturing overhead is: $48,000

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Stone Industries uses flexible budgets. At normal capacity of
16,000 units, budgeted manufacturing overhead is: $48,000
variable and $270,000 fixed. If Stone had actual overhead costs of
$315,000 for 18,000 units produced, what is the difference between
actual and budgeted costs?
$3,000 unfavorable
$3,000 favorable
$9,000 unfavorable
$12,000 favorable