Use the following information for the next 2 questions.
Bellingham, Inc. incurred the following during a recent period: 
-The variable overhead spending variance equals
Definitions:
Newborn Infants
Babies in the initial phase of life, typically defined as the first four weeks after birth, characterized by rapid physiological and developmental changes.
Human Voice
The unique sound produced by the vocal cords of humans, used for speaking, singing, and other forms of communication.
Phoneme Change
The alteration in the sound of a phoneme, which can significantly affect the meaning of words in a language.
Sucking Rate
The frequency at which an infant or other entity performs the act of sucking, often measured during feeding or in response to stimuli.
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