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QS 21-13 Controllable overhead variance LO P3 Fogel Co. expects to produce 100,000 units for...

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QS 21-13 Controllable overhead variance LO P3 Fogel Co. expects to produce 100,000 units for the year. The company's flexible budget for 100.000 units of production shows variable overhead costs of $140,000 and fixed overhead costs of $126,000. For the year, the company incurred actual overhead costs of $258,800 while producing 94,000 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 Variable 100,000 units 94,000 units Cost Total Fixed Amount per Unit $ 140,000 126,000 265,000 $ Total flexible budget Controllable Overhead Variance Controllable overhead variance

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