Given a True Course (TC) of 120°, a Wind Correction Angle (WCA) of -5°, a Magnetic Heading (MH) of 108°, and a Compass Heading (CH) of 110°, calculate the True Heading (TH), magnetic variation (including direction E or W), and compass deviation (including direction E or W).

The wind correction gives `$TH = 183^\circ + 11^\circ = 194^\circ$`. Comparing TH and MH gives a 4° difference, identified as 4°W variation in this convention. The compass reads 200° while magnetic heading is 198°, giving the stated signed deviation of −2°. **Key takeaway:** Solve each reference conversion separately. **Glossary:** **TH**: true heading; **MH**: magnetic heading; **CH**: compass heading.