A company's flexible budget for the range of 54.000 units to 64,000 units of production showed variable overhead costs of $2 per unit and fixed overhead costs of $106,200. The company incurred total overhead costs of $219,480 while operating at a volume of 59,000 units. The total controllable cost variance is: Multiple Choice $5,280 favorable $5.280 unfavorable $4720 favorable rann unfavorable