QS 21-14 (Algo) Total overhead and controllable varlances LO P4 Fogel Company expects to produce and sell 105,000 untts for the perlod. The company's flexible budget for 105,000 units shows varlable overhead costs of $147,000 and fixed overhead costs of $130,000. The company incurred actual total overhead costs of $254,800 while producing 99,000 untts. a. Compute the total varlable overhead costs for the flexible budget when producing 99,000 units. b. Compute the budgeted (flexible) total overhead when producing 99,000 units. c. Compute the controllable varlance and identfy it as favorable or unfavorable. (Round "Varlable amount per unit" to 2 decimal places.)