A company's flexible budget for the range of 47,000 units to 57,000 units of production showed variable overhead costs of $2 per unit and fixed overhead costs of $93,600. The company incurred total overhead costs of $193,440 while operating at a volume of 52,000 units. The total controllable cost variance is: Multiple Choice $4,160 favorable. $5,840 unfavorable. $5,840 favorable. $10,000 favorable. $4,160 unfavorable. A company rents a building with a total of 64,000 square feet, which are evenly divided between two floors. The total monthly rent for the building is $51,000. The company allocates $34,000 of total rent expense to the first floor and $17,000 of total rent expense to the second floor. How much of the monthly rental expense should be allocated to a department that occupies 12,800 square feet on the first floor? Multiple Choice $6,800. $8,500. $3,400. $13,600. $5,100