Dirickson 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 July:
The labor efficiency variance for the month is closest to:
Definitions:
Anxiety
A feeling of worry, nervousness, or unease about something with an uncertain outcome, often reflecting a response to stress or threat.
Repression
A defense mechanism in psychoanalytic theory where distressing thoughts, desires, or experiences are unconsciously excluded from conscious awareness.
Defense Mechanism
Psychological strategies used by individuals to cope with reality and maintain self-image by unconsciously denying or distorting reality.
Projection
A mechanism of defense in which various forbidden thoughts and impulses are attributed to another person rather than the self.
Q15: Upon inspection of a client's peripheral I.V.
Q72: Harwood Company's quality cost report is to
Q117: Levar Corporation has two operating divisions-a Consumer
Q129: Segers Corporation manufactures one product. It does
Q162: In general, the production manager is responsible
Q188: The following data pertain to Turk Company's
Q201: The Hum Division of the Ho Company
Q316: Cichy Products, Incorporated, has a Valve Division
Q432: When more hours of labor time are
Q457: Zanny Electronics Corporation uses a standard cost