QS 21-13 Controllable overhead variance LO P4 Fogel Co. expects to produce 104,000 units for the year. The company's flexible budget for 104,000 units of production shows variable overhead costs of $145,600 and fixed overhead costs of $125,000. For the year, the company incurred actual overhead costs of $259,800 while producing 97,000 units. Compute the controllable overhead variance and classify it as favorable, unfavorable or no variance. (Round cost per unit to 2 decimal places.) ------Flexible Budget------ ------Flexible Budget at ------ Variable Amount per Unit Total Fixed Cost 104,000 units 97,000 units Variable cost Fixed costs Total flexible budget Controllable Overhead Variance Controllable overhead variance