The following information relates to manufacturing overhead for Chapman Company: 
Compute
(a) the fixed factory overhead volume variance,
(b) the variable factory overhead controllable variance, and
(c) the total factory overhead cost variance.
Definitions:
Discretionary Responsibility
The accountability of a company or individual to make ethical decisions and act in the public interest, beyond mere compliance with laws and regulations.
Social Wellbeing
The condition in which individuals feel a sense of belonging and inclusion in a community, experiencing good social relationships and contributions to society.
Economic, Legal
Pertaining to the principles and regulations that govern trade, business activities, and wealth distribution within and between societies.
Legal Expectations
Standards or obligations set by laws and regulations with which individuals or organizations are required to comply.
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