Fogel Company expects to produce and sell 120,000 units for the period. The company's flexible budget for 120,000 units shows variable overhead costs of $168,000 and fixed overhead costs of $126,000. The company incurred actual total overhead costs of $254,800 while producing 114,000 units. a. Compute the total variable overhead costs for the flexible budget when producing 114,000 units. b. Compute the budgeted (flexible) total overhead when producing 114,000 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 Controllable variance ------Flexible Budget at Variable Amount per Unit Total Fixed Cost 120,000 units 114,000 units $ 168,000 126,000 $ 294,000 Controllable Variance