Fogel Co. expects to produce 125,000 units for the year. The company's flexible budget for 125,000 units of production shows variable overhead costs of $175,000 and fixed overhead costs of $134,000. For the year, the company incurred actual overhead costs of $254,800 while producing 119,000 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 Variable Total head Amount per Unit 125.000 units 119,000 units Cost 175,000 134.000 309.000 $ Total ble budget Controllable Overhead Variance Controllable overhead variance MacBook Air 4 80 F3 F4