QS 8-13 Controllable overhead variance LO P3 Fogel Co. expects to produce 122.000 units for the year. The company's flexible budget for 122,000 units of production shows variable overhead costs of $170,800 and fixed overhead costs of $125,000. For the year, the company incurred actual overhead costs of $253,800 while producing 116,000 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 Total Fixed Amount per cost 122,000 units 116,000 units Fixed costs Variable cost Total flexible budget Controllable Overhead Variance Total actual overhead cost Total flexible budget amount Controllable overhead variance