QS 23-13 Controllable overhead variance LO P3 Fogel Co. expects to produce 117,000 units for the year. The company's flexible budget for 117,000 units of production shows variable overhead costs of $163,800 and fixed overhead costs of $129,000. For the year, the company incurred actual overhead costs of $253,800 while producing 111,000 units. Compute the controllable overhead variance and classify it as favorable or unfavorable. (Round cost per unit to 2 decimal places.) ------Flexible Budget at ------ ------Flexible Budget------ Variable Amount per Total Fixed Cost 117,000 units 111,000 units Unit S 5 129,000 129,000 163,800 292,800 S Fixed costs Variable cost Total flexible budget Controllable Overhead Variance Total actual overhead cost Total flexible budget amount Controllable overhead variance