Fogel Company expects to produce and sell 114,000 units for the period. The company's flexible budget for 114,000 units shows variable overhead costs of $159,600 and fixed overhead costs of $126,000. The company incurred actual total overhead costs of $260,800 while producing 107,000 units. a. Compute the total variable overhead costs for the flexible budget when producing 107,000 units. b. Compute the budgeted (flexible) total overhead when producing 107,000 units. c. Compute the controllable variance and Identity it as favorable or unfavorable. (Round "Variable amount per unit" to 2 decimal places.) Variable Costs Fixed Costs Flexible Budget at Variable Amount per Unit Total Fixed Cost 114,000 units 107,000 units S 159,600 126,000 S 285,600 Budgeted (flexible) overhead Controllable Variance Controllable variance