Which of the following variances would be useful in calling attention to possible problems in the control of spending on overhead items? 
Definitions:
Torsional Stress
Stress that results from an applied torque or twisting force on a material, potentially leading to distortion or failure.
Spinout Failure
A condition where a wheel spins freely without traction, potentially leading to loss of control or damage to the vehicle.
Power Divider
Interaxle differential gearing used in tandem drive, highway tractors to split torque between the two drive axles. Also known as interaxle differential.
Broken Gear Teeth
Refers to damage characterized by one or more teeth of a gear being fractured or chipped off, often leading to malfunction or failure of gear mechanisms.
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