19 Based on expected production and sales of 36,220 units, a company's flexible budget shows fixed overhead costs of $52,200 and variable overhead costs of $54,330. During the period, the company actually produced and sold 32,220 units and incurred actual total overhead costs of $97,500. a. Calculate budgeted (flexible) total overhead when 32,220 units are produced and sold. b. Calculate controllable variance. Indicate whether it is favorable or unfavorable. Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance. Variable Costs Fixed Costs Budgeted (flexible) overhead Controllable variance Variable Amount per Unit Total Fixed Cost Flexible Budget at 32,220 units $ 48,330 $ 52,200 52,200 $ 100,530 Controllable Variance