S 23-13 Controllable overhead variance LO P4 Fogel Co. expects to produce 102,000 units for the year. The company's flexible budget for 102,000 units of production shows variable overhead costs of $142,800 and fixed overhead costs of $131,000. For the year, the company incurred actual overhead costs of $256,800 while producing 95,000 units. Compute the controllable overhead variance and classify it as favorable, unfavorable or no variance. (Round cost per unit to 2 decimal places.) ------Flexible Budget------ ------Flexible Budget at - Variable Amount per Unit Total Fixed Cost 102,000 units 95,000 units Variable cost 131,000.00 $ 131,000 $ 131,000 Fixed costs $ 1.40 Total flexible budget 142,800 $ 273,800 Controllable Overhead Variance Total actual overhead cost $ 256,800 Total flexible budget amount Controllable overhead variance