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 raw materials price variance for the month is closest to:
Definitions:
Traceable Fixed Expenses
Fixed costs that can be directly linked to a specific product, service, or department.
Segment Margin
The amount of profit or loss generated by a specific segment of a business, considering only the revenues and expenses directly attributable to that segment.
Division's
A specific segment or branch of a company or organization that operates semi-independently or focuses on a particular task, product line, or service.
Variable Costing
An accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in the cost of goods sold and treats fixed manufacturing overhead as an expense of the period.
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