Why are the overhead spending and overhead efficiency variances said to be controllable? Is the volume variance

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Why are the overhead spending and overhead efficiency variances said to be controllable? Is the volume variance controllable? Why or why not?
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Related Book For  answer-question

Cost Accounting Traditions and Innovations

ISBN: 978-0324026450

4th edition

Authors: Barfield Jesse, Raiborn Cecily, Kinney Michael

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