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 variable overhead rate variance for the month is closest to:
Definitions:
Troop Levels
The number of military personnel active in a particular area or assigned to a specific task or mission.
Richard M Nixon
The 37th President of the United States, serving from 1969 to 1974, who resigned from office due to the Watergate scandal.
Bombing
The act of using explosive devices to attack targets, often used in warfare, terrorism, or political violence.
Invasion
The act of entering another country or territory by force with the intention of conquest or occupation.
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