QS 23-18 Controllable overhead variance 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 overhead costs of $1 62,400 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. (Round cost per unit to 2 decimal places.)