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Answer (C) is correct . In two-way analysis, the total overhead variance (fixed + variable) is composed of the volume variance (total fixed overhead cost budgeted – fixed overhead applied based on standard input allowed for the actual output) and the controllable (budget) variance (the difference between the total actual overhead and the volume variance). Hence, the controllable (budget) variance is the sum of 1) the difference between actual and budgeted fixed overhead and 2) the difference between actual variable overhead and the variable overhead budgeted based on the standard input allowed for the actual output.

Answer (A) is incorrect because A budget allowance based on actual input is not used in the computation of the controllable variance.
Answer (B) is incorrect because A budget allowance based on actual input is not used in the computation of the controllable variance.
Answer (D) is incorrect because A budget allowance based on applied fixed overhead is used to determine the volume variance.