The following standards for variable manufacturing overhead have been established for a company that makes only one product: 
The following data pertain to operations for the last month:
What is the variable overhead efficiency variance for the month?
Definitions:
Crisis Intervention Strategies
Techniques aimed at providing immediate, short-term help to individuals experiencing a mental health crisis.
Sexual Abuse
Involves forcing or coercing someone into unwanted sexual activity without their consent.
Situational Crisis
A situation in which an individual faces an unexpected problem or event that temporarily overwhelms their capacity to cope.
Adventitious Crisis
A crisis resulting from a major unexpected event that can cause widespread disruption or trauma, such as a natural disaster or mass casualty incident.
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