A company's flexible budget for 48,000 units of production showed variable overhead costs of $72,000 and fixed overhead costs of $64.000. The company incurred overhead costs of $122,800 while operating at a volume of 40,000 units. The total controllable cost variance is Multiple Choice $1.200 favorable $13.200 unfavorable $1.200 unfavorable $15 200 favorable $13.200 favorable