The following data have been provided by Furr Corporation: 
Indirect labor and power are both elements of variable manufacturing overhead.The variable overhead rate variance for indirect labor is closest to:
Definitions:
Relationship Conflict
Involves personal disagreements and emotional tension between individuals, often detracting from team cohesion.
Equality Method
An approach in decision-making or resource distribution where all individuals are treated equally, with the same amount of resources or opportunities shared among them.
Equity Method
An accounting technique used to assess the profits earned by investments in other companies, reflecting the share of earnings proportional to ownership.
Team Power
The collective ability of a team to influence outcomes, processes, or decisions.
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