5 QS 23-13 Controllable overhead variance LO P3 points Fogel Co. expects to produce 107,000 units for the year. The company's flexible budget for 107.000 units of production shows variable overhead costs of $149,800 and fixed overhead costs of $131,000. For the year, the company incurred actual overhead costs of $254,800 while producing 100,000 units. Compute the controllable overhead variance and classify it as favorable or unfavorable. (Round cost per unit to 2 decimal places.) eBook -Flexible Budget at 107,000 units 100,000 units Print References ...Flexible Budget.... Variable Total Fixed Amount per Cost Unit Variable cost Fixed costs Total flexible budget Controllable Overhead Variance Total actual overhead cost Total flexible budget amount Controllable overhead variance 7