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QS 23-13 Controllable overhead variance LO P3 Fogel Co. expects to produce 106,000 units for the year. The company's flexible budget for 106,000 units of production shows variable overhead costs of $148,400 and fixed overhead costs of $130,000. For the year, the company incurred actual overhead costs of $259,800 while producing 100,000 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 Amount per Total Fixed Cost Unit 106,000 units 100,000 units Total flexible budget Controllable Overhead Variance Controllable overhead variance