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My personal note: you already answered to this question, but wrongly; I asked some explanation to the Professor - who obviously did not give me the correct answer, but tried to help me to get it on my own - and she said:

"When you calculate the controllable overhead variance, you need to use the flexible budget based on the actual activity level instead of budgeted activity level.

The $39,050 and $51,120 are based on the budgeted 14,200 unites. The actual production level is 14,400 units. Therefore, you need to calculate the budgeted variable and fixed overhead based on 14400 units."

Please, follow this instructions to help me to get the right answer.

Thanks in advance

Germ Free produces hand sanitizer. It uses units as the cost driver for overhead and employs a standard costing system. The following nformation was provided by the company's controller: Talculate the controllable overhead variance and the overhead volume variances and indicate if each is favorable or unfavorable. Controllable overhead variance $ Overhead volume variance $