Which of the Following Are Considered Controllable Variances $\text {\underline{ VOH spenching} }$

Multiple Choice

Which of the following are considered controllable variances?
$\text {\underline{ VOH spenching} }$         $\text {\underline{ Total overhead budget} }$           $\text {\underline{ Volume} }$

A) yes yes yes
B) no no yes
C) no yes no
D) yes yes no