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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 $128,000. The company incurred actual total overhead costs of $257,800 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 controltable variance and identify it as favorable or unfavorable. (Round "Variable amount per unit" to 2 decima! places.)