Descamps 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 efficiency variance for the month is closest to:
Definitions:
Cannon-Bard Theory
A theory of emotion that argues emotions and bodily responses occur simultaneously, not sequentially.
James-Lange Theory
The James-Lange theory proposes that emotions result from the perception of bodily reactions to stimuli, rather than directly from the stimuli.
Cannon-Bard Theory
The psychological theory proposing that emotions and physiological reactions occur simultaneously, rather than one causing the other.
Cognitive Appraise
Cognitive Appraise is a process of evaluating and processing information and experiences in relation to one's own emotional and psychological state.
Q14: Robichau Inc. reported the following results from
Q20: Puvo, Inc., manufactures a single product in
Q33: Which of the following statements is TRUE?<br>A)
Q76: Bressman Inc. has provided the following data
Q145: Ramkissoon Midwifery's cost formula for its wages
Q155: The selling and administrative expense budget lists
Q158: Edith Carolina is president of the
Q198: Amirault Manufacturing Corporation has a standard cost
Q284: Ibsen Clinic uses client-visits as its measure
Q292: Tomlison Corporation manufactures and sells a single