Question - A company's flexible budget for 48,000 units of production showed variable overhead costs of $72,000 and fixed overhead costs of $64,000. The company incurred overhead costs of $122,800 while operating at a volume of 40,000 units. The total controllable cost variance is:
$ 1,200 favorable.
$ 1,200 unfavorable.
$13,200 favorable.
$13,200 unfavorable.
$15,200 favorable.