QS 21-13 Controllable overhead varlance LO P3 Fogel Co. expects to produce 116,000 units for the year. The company's flexible budget for 116,000 units of production shows variable overhesd costs of $162400 and fixed overhead costs of $124,000. For the year, the company incurred actual overhead costs of $262,800 while producing 110,000 units. Compute the controllable overhead variance and classify it as favorable or unfavorable. Fiexibie Budget Flexibie Budgst at Variable Amount per Unit Total Fixed 116,000 units 110,000 units Cost Total fexlble budget Control abla Overhead Variance Controllable overhead varlance 15 200 Favorabie