Fogel Company expects to produce and sell 107,000 units for the period. The company's flexible budget for 107,000 units shows variable overhead costs of $149,800 and fixed overhead costs of $126,000. The company incurred actual total overhead costs of $255,800 while producing 101,000 units. a. Compute the total varlable overhead costs for the flexible budget when producing 101,000 units: b. Compute the budgeted (flexible) total overhead when producing 101,000 units. c. Compute the controllable variance and identify it as favorable or unfavorable. (Round "Variable amount per unit" to 2 decimal places.) A company shows a $28,000 unfavorable direct labor rate variance and a $18,000 unfavorable direct labor efficiency variance. The company's standard cost of direct labor is $400.000. What is the actual cost of direct labor