Answer :
Answer: actual is less than budgeted cost by $31,400
Explanation:
At normal capacity budgeted overhead cost per unit is
$330,000/20,000 unit= $16.5
Budgeted overhead cost for 22000 units
= $16.5 * 22,000units
=. $363,000
Actual overhead cost for 22,000 unit as given in the question=$331,600
The actual is less than budgeted by $31,400 which means a favourable variance.