Pippin Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. 
The company has reported the following actual results for the product for June:
The variable overhead rate variance for the month is closest to:
Definitions:
Norway
A Nordic country in Northern Europe known for its advanced economy, high quality of life, and robust welfare system.
John Kenneth Galbraith
A Canadian-American economist, public official, and diplomat known for his works on consumer behavior, organizational theory, and public policy.
Mixed Economy
An economic system combining private and public enterprise, incorporating elements from both capitalism and socialism.
Largest Corporations
The biggest companies in the world by market capitalization, revenue, or number of employees, operating across various industries.
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