Arca Incorporated makes a single product-a critical part used in commercial airline seats. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below: 
The total of the overhead variances is:
Definitions:
Child Abuse
The physical, sexual, emotional mistreatment, or neglect of children by parents, guardians, or others responsible for their care.
Adverse Effects
Unintended, harmful outcomes or reactions caused by a medication, treatment, or intervention.
Stable Temperament
A personality characteristic that denotes consistency in emotional reactivity and behavior.
Social Referencing
The process by which individuals look to others in their environment for cues on how to respond or behave in uncertain situations.
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