A company's flexible budget for the range of 24,000 units to 30.000 units of production showed variable overhead costs of $2.00 per unit and fixed overhead costs of 56,000. The company incurred total overhead costs of $119,800 while operating at a volume of 40,000 units. The total controllable cost variance is Multiple Choice $6,000 favorable $20.200 untivo 52.000 avroble $2,800 vie $29.200 favor