Fogel Co. expects to produce 108,000 units for the year. The company's flexible budget for 108,000 units of production shows variable overhead costs of $151.200 and fixed overhead costs of $130,000. For the year, the company incurred actual overhead costs of $253,800 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 at 108,000 units 101,000 units $ -Flexible Budget Variable Total Fixed Amount per Unit Cost Variable cost 1.40 Fixed costs $ 130.000 Total flexible budget Controllable Overhead Variance Total actual overhead cost Total flexible budget amount Controllable overhead variance 151 200 130.000 281.200 $