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The Overhead Variances Measure Whether Overhead Costs  Are Effectively Managed  Were Used Effectively \begin{array} { l c c } & \text { Are Effectively Managed } & \text { Were Used Effectively } \\\end{array}

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The overhead variances measure whether overhead costs  Are Effectively Managed  Were Used Effectively \begin{array} { l c c } & \text { Are Effectively Managed } & \text { Were Used Effectively } \\\end{array}
A)  Controllable  Controllable and Volume \begin{array} { l c c } &&& \text { Controllable } &&&& \text { Controllable and Volume } \\\end{array}
B)  Controllable  Volume \begin{array} { l c c } &&& \text { Controllable } &&&&&&& \text { Volume } \\\end{array}
C)  Controllable and Volume  Controllable \begin{array} { l c c } & \text { Controllable and Volume } && \text { Controllable } \\\end{array}
D)  Volume  Controllable \begin{array} { l c c } &&&& \text { Volume } &&&&&&& \text { Controllable }\end{array}

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