Acompany's flexible budget for 51,000 units of production showed variable overhead costs of $84,150 and fixed overhead costs of $67,000. the company incurred overhead costs of $136,720 while operating at a volume of 43,000 units. the total controllable cost variance is:

Anheuser-busch inbev is considering you for an entry-level brand management position. you have been asked to prepare an analysis of the u.s. craft beer industry as part of the selection process. prepare a 3-5 page report that includes a description of the industry’s strategically relevant macro-environmental components, evaluates competition in the industry, assesses drivers of change and industry dynamics, and lists industry key success factors. the company’s management also asks that you propose the basic elements of a strategic action plan that will allow the company to improve its competitive position in the market for craft beer. you must provide a heading in your report for each of the required elements of the assignment.