Fogel Co. expects to produce and sell 116,000 units for the period. The company’s flexible budget for 116,000 units shows variable overhead costs of $162,400 and fixed overhead costs of $124,000. The company incurred actual total overhead costs of $262,800 while producing 110,000 units.

(a) Compute the total variable overhead costs for the flexible budget when producing 110,000 units.

(b) Compute the budgeted (flexible) total overhead when producing 110,000 units. 

(c) Compute the controllable variance and identify it as favorable or unfavorable.