Fluegge 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 December:
The labor rate variance for the month is closest to:
Definitions:
Neurotic Trends
Patterns of thought, behavior, or emotion that are dysfunctional or maladaptive, often related to anxiety or stress.
College Students
Individuals enrolled in institutions of higher learning, engaging in studies towards degrees or qualifications.
Horney
Refers to Karen Horney, a psychoanalytic psychologist known for her theory of neurotic needs and her disagreement with Freud's theories on women.
Therapist-Client Relationship
Refers to the professional and therapeutic interaction between a therapist and their client, which is essential for effective treatment and healing.
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