The management of Alpha Company has calculated the following variances: 
When determining the total production cost flexible budget variance, calculate the total fixed overhead variance of Alpha Company.
Definitions:
Individual Benefits
Advantages or gains that accrue directly to a person from their actions or investments.
Flexible Working Hours
Give employees some choice in the pattern of daily work hours.
Absenteeism
The habit or practice of frequently being absent from work or obligations without good reason, leading to potential disruptions and decreased productivity.
Autonomy
The capacity of individuals or groups to make independent decisions and control their own activities, often empowering creativity and innovation.
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