The Overhead Variances Measure Whether Overhead Costs

Short Answer

The overhead variances measure whether overhead costs $\begin{array}{cc}&\text { Are Effectively Managed }&\text { Were Used Effectively }\\\hlinea.&\text { Controllable } & \text { Controllable and Volume } \\b.&\text { Controllable } & \text { Volume } \\c.&\text { Controllable and Volume } & \text { Controllable } \\d.&\text { Volume } & \text { Controllable }\end{array}$