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

Fogel Company expects to produce and sell $118,000$ units for the period. The company's flexible budget for $118,000$ units shows

variable overhead costs of $$165,200$ and fixed overhead costs of $$133,000.$ The company incurred actual total overhead costs of

$$261,800$ while producing $112,000$ units.

a$.$ Compute the total variable overhead costs for the flexible budget when producing $112,000$ units.

b$.$ Compute the budgeted $($flexible$)$ total overhead when producing $112,000$ units.

c$.$ Compute the controllable variance and identify it as favorable or unfavorable. $($Round "Variable amount per unit" to $2$ decimal

places.$)$