Fogel Co. expects to produce 112,000 units for the year. The company's flexible budget for 112.000 units of production shows variable overhead costs of $156,800 and fixed overhead costs of $128,000. For the year, the company incurred actual overhead costs of $261,800 while producing 105,000 units Compute the controllable overhead variance and classify it as favorable or unfavorable (Round cost per unit to 2 decimal places.) Flexible Budget at Amount per Unit Total Fixed Cost 112,000 units 105,000 units Total flexible budget Controllable Overhead Variance Controllable overhead variance