The following data is given for the Bahia Company: 
Overhead is applied on standard labor hours.
The factory overhead controllable variance is:
Definitions:
Organizational Citizenship Behaviour
A type of behavior exhibited by employees that is discretionary, not directly or explicitly recognized by the formal reward system, and that in the aggregate promotes the effective functioning of the organization.
Person-Job Fit
The compatibility between a person's skills, experiences, and values and the requirements, dynamics, and culture of a job.
Organizational Identification
The extent to which employees associate themselves with their organization, adopting its values and goals as their own.
Person-Job Fit
The compatibility between an individual's skills, abilities, interests, and values with the requirements and characteristics of a job.
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