QS $23-14($Algo$)$ Total overhead and controllable variances LO P$4$

Fogel Company expects to produce and sell $116,000$ units for the period. The company's flexible budget for $116,000$

units shows variable overhead costs of $$162,400$ and fixed overhead costs of $$130,000.$ The company incurred

actual total overhead costs of $$257,800$ while producing $110,000$ units.

a$.$ Compute the total variable overhead costs for the flexible budget when producing $110,000$ units.

b$.$ Compute the budgeted $($flexible$)$ total overhead when producing $110,000$ units.

c$.$ Compute the controllable variance and identify it as favorable or unfavorable.

Note: Round "Variable amount per unit" to $2$ decimal places.