Better Blankets,Inc.makes a SnuggieBlank using flannel material and trim binding.They have instituted a successful JIT system and thus no longer have to stock inventory prior to their production need.The Standard Cost Card for The SnuggieBlank model is shown. 
The company reported the following results concerning January results: 
The variable overhead spending variance in January is:
Definitions:
Experimental Condition
In research, it refers to the specific environment or set of variables that participants are exposed to, allowing scientists to study the effects of these variables on behavior or performance.
Independent Variable
The variable in an experiment that is manipulated or changed by the researcher to observe its effect on the dependent variable.
Experimenter's Friendly Smile
A variable in psychological experiments that can influence participants' responses, potentially introducing bias.
Cold Demeanor
A behavior characterized by emotional detachment, aloofness, or a lack of warmth in interactions with others.
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