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Ryan is the child of authoritarian,power-assertive parents.He is to be classified as
Variable Factory Overhead Controllable Variance
The difference between the actually incurred variable overhead and what was expected, based on the standard cost.
Factory Overhead
All indirect costs related to the manufacturing process, including maintenance, utilities, and salary of supervisory staff.
Standard
Accepted criteria or expected specifications established as a model for measuring quality, performance, or compliance.
Budgeted
The process of creating a plan for a company's spendings and incomes over a specific period, typically including projected revenues, expenses, and net income.
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