A company's flexible budget for 36,000 units of production showed variable overhead costs of $54,000 and fixed overhead costs of $50,000. The company actually incurred total overhead costs of $95,300 while operating at a volume of 32,000 units. Required: a) Determine the variable overhead rate. Show all calculations. by Calculate the controllable variance, and indicate whether it is favorable or unfavorable. Show all calculations and write a complete sentence when describing the variance