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 $132,000. The company incurred actual total overhead costs of $254,800 while producing 100,000 units. a. Compute the total variable overhead costs for the flexible budget when producing 100,000 units. b. Compute the budgeted (flexible) total overhead when producing 100,000 units. c. Compute the controllable variance and identify it as favorable or unfavorable. (Round "Variable amount per unit" to 2 decimal places.) Variable Costs Fixed Costs Budgeted (flexible) overhead ------Flexible Budget at - Variable Amount Total Fixed per Unit Cost 107,000 100,000 units $ 149,800 132,000 $ 281,800 units Controllable Variance Controllable variance