Fogel Co. expects to produce 107,000 units for the year. The companys flexible budget for 107,000 units of production shows variable overhead costs of $149,800 and fixed overhead costs of $128,000. For the year, the company incurred actual overhead costs of $255,800 while producing 101,000 units. Compute the controllable overhead variance and classify it as favorable or unfavorable. (Round cost per unit to 2 decimal places.)

	------Flexible Budget------		------Flexible Budget at ------
	Variable Amount per Unit	Total Fixed Cost	107,000 units	101,000 units
Total flexible budget
Controllable Overhead Variance
Controllable overhead variance