Fogel Company expects to produce and sell 125,000 units for the period. The company's flexible budget for 125,000 units shows variable overhead costs of $175,000 and fixed overhead costs of $126,000. The company incurred actual total overhead costs of $256,800 while producing 118,000 units. a. Compute the total variable overhead costs for the flexible budget when producing 118,000 units. b. Compute the budgeted (flexible) total overhead when producing 118,000 units. c. Compute the controllable variance and identify it as favorable or unfavorable. (Round "Variable amount per unit" to 2 decimal places.) ------Flexible Budget at Variable Amount per Unit Total Fixed Cost 125,000 units 118,000 units Variable Costs $ Fixed Costs Budgeted (flexible) overhead $ Controllable variance Controllable Variance 175,000 126,000 301,000