Fluegge 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 December:
The raw materials quantity variance for the month is closest to:
Definitions:
Specific Steps
Detailed and sequential actions or procedures followed to achieve a particular end.
Problem-solving Team
A group of individuals who come together to address specific issues or challenges within an organization, working collaboratively to find solutions.
Distribution Department
The division within a company responsible for the storage, handling, and shipping of products to customers.
Self-managing Teams
Groups of employees who are provided with the autonomy to plan, execute, and control their own tasks and processes without direct supervision.
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