Pippin Incorporated 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 June:
The variable overhead rate variance for the month is closest to:
Definitions:
Reaction Rate
The speed at which a chemical reaction occurs, influenced by factors like temperature, concentration, and catalysts.
Speeds Up
Increases the rate or velocity of an object or a process.
Blue-Green Light
A portion of the visible light spectrum that is perceived by the human eye as a color between blue and green.
Oxidized
The process or result of a substance losing electrons or increasing its oxidation state, often associated with a gain of oxygen or loss of hydrogen.
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