Dirickson 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 July:
The raw materials price variance for the month is closest to:
Definitions:
Motor Response
The physical reaction of the body to a stimulus, involving movement of muscles.
Peripheral Nervous System
The part of the nervous system that consists of the nerves and ganglia outside of the brain and spinal cord.
Sensory Nerves
Nerves that transmit sensory information from the body to the central nervous system.
Special Receptors
Special receptors are specialized cells or nerve endings that respond to changes in the environment, such as light, sound, touch, or chemicals, and convert them into electrical signals for the nervous system.
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