The following data is given for the Zoyza Company: 
Overhead is applied on standard labor hours.
The factory overhead controllable variance is:
Definitions:
Herfindahl Index
A gauge of company sizes within their market and a marker for the degree of rivalry between them.
Market Shares
The share of a market dominated by a specific company or product, commonly represented as a percentage of the overall sales within that market.
Industry
It refers to the collection of businesses and operations involved in the production, manufacturing, or distribution of goods and services in a specific sector.
Four-firm Concentration Ratio
A metric that shows the total market share controlled by the four largest firms within an industry.
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