Question - Kettler Company uses flexible budgets. At normal capacity of 14,000 units, budgeted manufacturing overhead is: $60,000 variable and $166,000 fixed. If Kettler had actual overhead costs of $228,000 for 20,000 units produced, what is the difference between actual and budgeted costs?
a. $2,000 unfavorable.
b. $94,857 favorable.
c. $69,143 unfavorable.
d. $23,714 favorable.