The Steff Company has the following flexible budget (in condensed form) for manufacturing overhead: 
The following data concerning production pertain to last year's operations: 
-The volume variance was:
Definitions:
American Laborers
Describes workers in the United States, typically focused on manual or industrial work, integral to the development of the nation's economy.
Organized Labor
Workers united in trade unions, engaging collectively in negotiations and actions aimed at improving their working conditions, wages, and rights.
American Draftees
Individuals conscripted into the military service of the United States, especially during periods of war when voluntary enlistment does not meet the needs of the armed forces.
Virtue
A trait or quality deemed to be morally good or desirable in a person, including honesty, integrity, courage, and kindness.
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