11 Fogel Co. expects to produce 116,000 units for the year. The company's flexible budget for 116,000 units of production shows variable overhead costs of $162,400 and fixed overhead costs of $129,000. For the year, the company incurred actual overhead costs of $261,800 while producing 109,000 units. eBook Compute the controllable overhead variance and classify it as favorable or unfavorable. (Round cost per unit to 2 decimal places.) Hint ------Flexible Budget at Print ------Flexible Budget------ Variable Total Fixed Amount per Cost Unit References 116,000 units 109,000 units $ 162,400 129,000 Total flexible budget $ 291,400 Controllable Overhead Variance Controllable overhead variance