Fogel Co expects to produce 114,000 units for the year. The company's flexible budget for 114.000 units of production shows variable overhead costs of $159,600 and fixed overhead costs of $133,000. For the year, the company incurred actual overhead costs of $253,800 while producing 107.000 units. Compute the controllable overhead variance and classify it as favorable or unfavorable (Round cost per unit to 2 decimal places.) ---Flexible Budget at ------Flexible Budget- Variable Total Fixed Amount per Cost Unit 140 114,000 units 107.000 units Variable cost 5 159.600 133.000 292,600 $ Fixed costs $ 120,800.00 Total nexible budget Controllable Overhead Variance Total actual overhead cost 5 253,800 Total flexible budget amount Controllable overhead variance Favorable