Dirickson 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 July:
The variable overhead efficiency variance for the month is closest to:
Definitions:
Retailers Stock
Retailers stock refers to the inventory of goods and products that a retailer keeps on hand to meet customer demand.
Sales Increasing
A situation where the number of goods or services sold is growing over a period.
Market Share
The portion of a market controlled by a particular company or product.
Q5: The corporate social responsibility measure of "Percent
Q8: A 25-year-old client who is a Jehovah's
Q14: A nurse is preparing to flush a
Q18: A physician orders parenteral nutrition (PN) for
Q28: Kita Corporation manufactures one product. It does
Q109: For performance evaluation purposes, any variance over
Q119: Descamps Incorporated has provided the following data
Q207: Wollan Corporation has two operating divisions-an East
Q224: Division Y has asked Division X of
Q232: The Consumer Products Division of Goich Corporation