Fogel Company expects to produce and sell $112,000$ units for the period. The company's flexible budget for $112,000$ units sho. ss variable overhead costs of $$156,800$ and fixed overhead costs of $$127,000.$ The company incurred actual zatal overhead costs of $$254,800$ while producing $105,000$ units.

a$.$ Compute the total variable overhead costs for the flexible budget when producing $105,000$ units.

b$.$ Compute the budgeted $($flexible$)$ total overhead when producing $105,000$ units.

c$.$ Compute the controllable variance and identify it as favorable or unfavorable. Note: Round "Variable amount per unit" to $2$ decimal places.

Controllable variance