Sydney, Inc. uses flexible budgets. At normal capacity of 8,000 units, budgeted manufacturing overhead is $64,000 variable

Question:

Sydney, Inc. uses flexible budgets. At normal capacity of 8,000 units, budgeted manufacturing overhead is $64,000 variable and $180,000 fixed. If Sydney had actual overhead costs of $250,000 for 9,000 units produced, what is the difference between actual and budgeted costs?
a) $2,000 favorable
b) $8,000 favorable
c) $6,000 unfavorable
d) $2,000 unfavorable