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 labor rate variance for the month is closest to:
Definitions:
Transparent
Characterized by clarity and openness, allowing for visibility or understanding; often used figuratively to describe clear, honest communication.
External Fluids
The term may refer to bodily fluids in the external environment or fluids administered externally in medical treatments, but without a specific context, it's hard to provide a precise definition.
Hydrocolloid
A substance that forms a gel with water, used in dressings to promote healing in wounds by maintaining a moist environment.
External Fluids
Liquids that are applied or used outside the body, often for hygiene or medical treatment purposes.
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