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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.

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