Handerson Corporation makes a product with the following standard costs: 
The company reported the following results concerning this product in August.
The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.The variable overhead rate variance for August is:
Definitions:
Premise Control
The process of managing and regulating the physical environment of a business location to ensure safety, compliance, and comfort.
Liquidity Ratio
A financial measure used to determine a company's ability to cover its short-term obligations with its most liquid assets.
Financial Obligations
Commitments to pay money to another party, including debts, salaries, taxes, and other liabilities.
Acid-Test Ratios
A financial metric that evaluates a company's ability to pay off its short-term liabilities with its quick assets, providing insight into its short-term financial health.
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