Fogel Company expects to produce and sell 121,000 units for the period. The companys flexible budget for 121,000 units shows variable overhead costs of $169,400 and fixed overhead costs of $133,000. The company incurred actual total overhead costs of $256,800 while producing 115,000 units.

1. Compute the total variable overhead costs for the flexible budget when producing 115,000 units.
2. Compute the budgeted (flexible) total overhead when producing 115,000 units.

Compute the controllable variance and identify it as favorable or unfavorable.

Note: Round "Variable amount per unit" to 2 decimal places.