Isaac Co expects to make 120,000 units for the year. The company's flexible budget for 120,000 units shows variable overhead costs of $144,000 and fixed overhead costs of $96,000. The company incurred actual overhead costs of $235,000 while actually producing 110,000 units. The Controllable Variance is Select one: a. $5,000 F b. $15,200 F c. $7,000 U d. $15,000 U e. $18,000 F