A company's flexible budget shows the following costs for a production tanige between 26,000 units and 40,000 units: variable overhead costs, $3.80 per unit fixed overhead costs, $69,000 While operating at a volume of 40,000 units, the company incurred total overhead costs of $169,400. What is the total controllable cost variance? Multiple Choice $1,600 unfavorable $51600 favorable $14,000 favorable $51.600 unfavorable 51,600 favorable