Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) . The company has provided the following data for the most recent month: 
What was the variable overhead rate variance for the month?
Definitions:
Interval Scales
A type of scale used in measurement that involves numerical values where the intervals between values are interpretable, but there's no true zero point.
Variable
A variable is any characteristic, number, or quantity that can be measured or counted.
Central Tendency
A statistical measure that identifies a single value as representative of an entire distribution of data, often through the mean, median, or mode.
Ordinal Scale
A measurement scale that categorizes variables or responses in a specific order without defining the exact difference between them.
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