Overhead Variances
The following information is for the third quarter of this year: 
Required:
Calculate the following three overhead variances:
a. Overhead volume variance.
b. Overhead efficiency variance.
c. Overhead spending variance.
Definitions:
Trait Approach
Refers to the perspective in leadership studies that leaders possess certain inherent traits that distinguish them from non-leaders.
Special Leadership Talent
Unique aptitudes or capabilities that significantly enhance an individual's leadership effectiveness.
Charismatic Leaders
Leaders who inspire and motivate followers through their charm, persuasive communication, and compelling vision.
Shankman and Allen
Refers to scholars known for their work in the field of leadership, especially in formulating theories on ethical leadership and its impact on organizations.
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