Fogel Company expects to produce and sell $103,000$ units for the perlod. The company's flexible budget for $103,000$ units

shows varlable overhead costs of $$144,200$ and fixed overhead costs of $$132,000.$ The company Incurred actual total

overhead costs of $$254,800$ while producing $97,000$ units.

a$.$ Compute the total varlable overhead costs for the flexible budget when producing $97,000$ units.

b$.$ Compute the budgeted $($flexlble$)$ total overhead when producing $97,000$ units.

c$.$ Compute the controllable varlance and identify it as favorable or unfavorable. $($Round "Varlable amount per unit" to $2$

decimal places.$)$