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 variable overhead rate variance for the month is closest to:
Definitions:
Adjusting Entries
Entries recorded at the conclusion of an accounting period to adjust the balances of accounts prior to the compilation of financial statements.
Income Statement Accounts
Accounts used to record transactions affecting a company’s income, expenses, and the resulting net income or loss over a period of time.
Balance Sheet Accounts
Categories within the balance sheet that include assets, liabilities, and shareholders' equity, each of which is essential for showcasing the company's financial health.
Natural Business Year
A fiscal year that ends when a business's sales activities are at their lowest point, facilitating easier inventory and activity analysis.
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