Fogel Co$.$ expects to produce $118,000$ units for the year. The company's flexible budget for $118,000$ units of production shows variable overhead costs of $$165,200$ and fixed overhead costs of $$125,000.$ For the year, the company incurred actual overhead costs of $$260,800$ while producing $112,000$ units.

Compute the controllable overhead variance and classify it as favorable or unfavorable. $($Round cost per unit to $2$ decimal places.$)$

$\backslash$table$[[,-----$Flexible Budget$------,----------],[,\backslash$table$[[$Variable$],[$Amount per$],[$Unit$]],\backslash$table$[[$Total Fixed$],[$Cost$]],118,000$ units,$\backslash$table$[[112,000$ units$]]],[$Fixed costs,,$125,000\mathrm{.}00,165,200],[$Variable cost$,1\mathrm{.}40,,125,000,],[$Total flexible budget,,,$290,200,],[$Controllable Overhead Variance,? $.,],[$Total actual overhead cost,,$],[$Total flexible budget amount,$],[$Controllable overhead variance,,,$]]$