The following data is given for the Bahia Company: 
Overhead is applied on standard labor hours.
The factory overhead volume variance is:
Definitions:
Knowledge Gathering
The collection of information from various sources comprehensively, aiming to increase understanding or make informed decisions.
Franchise System
A method of doing business whereby a franchisor licenses trademarks and proven methods of doing business to a franchisee in exchange for a recurring payment, and often a percentage of the franchisee's revenue.
Franchise Relationship Model (FRM)
A business model where a franchisor licenses its know-how, procedures, intellectual property, use of its business model, brand, and rights to sell its branded products and services to a franchisee.
Best Efforts
A commitment to exert the utmost effort to achieve a specified objective within the constraints of the situation, without guaranteeing the outcome.
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