6 Fogel Co. expects to produce 121,000 units for the year. The company's flexible budget for 121,000 units of production shows variable overhead costs of $169.400 and fixed overhead costs of $124,000. For the year, the company incurred actual overhead costs of $260,800 while producing 114,000 units. Compute the controllable overhead variance and classify it as favorable or unfavorable. Round cost per unlt to 2 declmal places.) Flexible Budget Flexible Budget at Variable Amount per Unit Total Fixed Cost 121,000 units 114,000 units Total flexible budget Controllable Overhead Variance Controllable overhead variance