Using the two-variance method for analyzing factory overhead, which of the following is used to compute the controllable (budget) variance? A. Both a budget allowance based on actual input and a volume allowance based on standard input. B. A budget allowance based on actual input but not a budget allowance based on standard input. C. A budget allowance based on standard input but not a budget allowance based on actual input. D. A budget allowance based on standard input and a budget allowance based on applied fixed overhead.