Fogel Company expects to produce and sell 105,000 units for the period. The company's flexible budget for 105,000 units shows variable overhead costs of $147,000 and fixed overhead costs of $134,000. The company incurred actual total overhead costs of $261,800 while producing 99,000 units. a. Compute the total variable overhead costs for the flexible budget when producing 99,000 units. b. Compute the budgeted (flexible) total overhead when producing 99,000 units. c. Compute the controllable variance and identify it as favorable or unfavorable. (Round "Variable amount per unit" to 2 decimal places.) ---Flexible Budget at Variable Amount per Unit Total Fixed Cost 105,000 units 99,000 units Variable Costs Fixed Costs $ 147,000 134,000 Budgeted (flexible) overhead $ 281,000 Controllable Variance Controllable variance