Assume, one of your friend completed his graduation in Engineering and wanted to start a small manufacturing company near Nizwa, and he wants to get some idea on i) Classification of Overheads on the basis of variability, and ii) Classification of Overheads on the basis of Controllability. Being the accounting specialization student how will you explain him? Explain along with suitable examples. (NOTE: Examples given for the above questions should be different in each student's assignment to avoid plagiarism. Assignments written with the same examples may leads to decrease the marks for your assignments)