Fogel Company expects to produce and sell 123,000 units for the period. The company's flexible budget for 123,000 units shows variable overhead costs of $172,200 and fixed overhead costs of $126.000. The company incurred actual total overhead costs of $257,800 while producing 117,000 units. a. Compute the total variable overhead costs for the flexible budget when producing 117,000 units. b. Compute the budgeted (flexible) total overhead when producing 117,000 units. c. Compute the controllable variance and identify it as favorable or unfavorable. (Round "Variable amount per unit" to 2 decimal places.) -Flexible Budget- Flexible Budget at Variable Amount per Unit Total Fixed Cost 123,000 units 117,000 units Total flexible budget Controllable Overhead Variance. Controllable overhead variance