The following data is given for the Bahia Company: 
Overhead is applied on standard labor hours.
The factory overhead volume variance is:
Definitions:
Non-Hispanic White Man
A Non-Hispanic White Man refers to a male individual who identifies as belonging to the white racial group and does not have Hispanic or Latino ethnic origins.
African American Woman
refers to a woman of African descent who is an American citizen or resides in the United States, often highlighting her unique cultural, social, and historical context.
DSM-5 Categories
A classification system used in the Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition, that organizes mental disorders into specific categories based on criteria sets and diagnostic guidelines.
Passive-Aggressive
A behavior pattern characterized by indirect resistance to the demands of others and an avoidance of direct confrontation.
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