Based on expected production and sales of 36,320 units, a company's flexible budget shows fixed overhead costs of $53,200 and variable overhead costs of $54,480. During the period, the company actually produced and sold 32,320 units and incurred actual total overhead costs of $98,500. a. Calculate budgeted (flexible) total overhead when 32,320 units are produced and sold. b. Calculate controllable variance. Indicate whether it is favorable or unfavorable. Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance. Variable Costs Fixed Costs Budgeted (flexible) overhead Controllable variance Flexible Budget at Variable Amount per Unit Total Fixed Cost 32,320 units Controllable Variance