Same as before.pick one to answer it first and then give me two extra example.thank you !

1. Assume thatPalmis budgeted to operate at 80% of capacity but actually operates at 75% of capacity. What effect will the 5% deviation have on its controllable variance? Its volume variance?

2.What is the purpose of using standard costs?

3. What limits the usefulness to managers of fixed budget performance reports?