Served QS 21-13 Controllable overhead variance LO P3 Fogel Co. expects to produce 101,000 units for the year. The company's flexible budget for 101.000 units of production shows variable overhead costs of $141.400 and fixed overhead costs of $134,000. For the year, the company incurred actual overhead costs of $252,800 while producing 95,000 units Compute the controllable overhead variance and classify it as favorable or unfavorable. (Round cost per unit to 2 decimal places.) Flexible Budget -Flexible Budget at Variable Total Fixed Amount per 101,000 units 95,000 units Cost Unit Sales $ 141,400 Contribution margin 134,000 Total flexible budget $ 275.400 Controllable Overhead Variance Total actual overhead cost Total fixed costs Controllable overhead variance