Handerson Corporation makes a product with the following standard costs: 
The company reported the following results concerning this product in August.
The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.The labor rate variance for August is:
Definitions:
Unit Level
Refers to activities or costs that are incurred for every single unit of production, directly tied to the output level in manufacturing processes.
Activity-based Costing
A costing method that assigns overhead and indirect costs to related products and services based on their usage of resources.
Plantwide Overhead Rate
A single overhead absorption rate used throughout a manufacturing plant for assigning overhead costs to products.
Cost Pool
A grouping of individual costs, typically by department or service center, from which cost allocations are made.
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