QS 21-13 Controllable overhead variance LO P3 Fogel Co. expects to produce 101,000 units for the year. The company's flexible budget for 101,000 units of production shows variable overhead costs of $141,400 and fixed overhead costs of $126,000. For the year, the company incurred actual overhead costs of $257,800 while producing 94,000 units. Compute the controllable overhead variance and classify it as favorable or unfavorable. (Round cost per unit to 2 decimal places.) Flexible Budget Variable Total Fixed Flexible Budget at 101,000 units 94,000 units Amount per Cost Total flexible budget Controllable Overhead Variance Controllable overhead variance