The overhead controllable variance is the difference between
a. the actual overhead and the overhead applied to production.
b. actual overhead and budgeted overhead based on standard hours allowed.
c. budgeted overhead based on standard hours allowed and budgeted overhead based on actual hours worked.
d. budgeted overhead based on standard hours allowed and the overhead applied to production.

Between actual overhead and budgeted overhead based on standard hours allowed B

ExplanatioN:  The controllable variance is  defined as the difference between actual expenses or overhead incurred and the budget  overhead allowance based on standard hours allowed for work done. The variance is unfavorable controllable variance  If the actual  overhead is greater  than the budgeted overhead based on standard hours allowed for work done and is termed favorable controllable variance if the opposite occurs ie actual overhead being less than budgeted overhead based on standard hours allowed for work to be done.

being suspected of supplying drugs means you are much more likely to be charged. the amount of drugs found on you, and whether you have a criminal record, will be taken into account when a punishment is being decided.

decisions to prosecute are taken by the public prosecution service. the maximum sentences for intent to supply drugs are:

answer; risk transference;