QS $21-14($Algo$)$ Total overhead and controllable variances LO P$4$

Fogel Company expects to produce and sell $108,000$ units for the period. The company$$s flexible budget for $108,000$ units shows variable overhead costs of $$151,200$ and fixed overhead costs of $$129,000.$ The company incurred actual total overhead costs of $$260,800$ while producing $102,000$ units.

Compute the total variable overhead costs for the flexible budget when producing $102,000$ units.

Compute the budgeted $($flexible$)$ total overhead when producing $102,000$ units.

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

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