Stonewell, Inc. uses flexible budgets. At normal capacity of…

Stonewell, Inc. uses flexible budgets. At normal capacity of 16,000 units, budgeted manufacturing overhead is: $64,000 variable and $180,000 fixed. Stonewell had actual overhead costs of $250,000 for 18,000 units produced. Using a flexible budget, what is the difference between actual and budgeted costs?