Fluegge 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 December:
The variable overhead rate variance for the month is closest to:
Definitions:
Physical Aspects
The tangible and environmental attributes or conditions of a workplace that can affect the well-being and performance of employees.
Adaptive Response
The ability of an organism or organization to modify or change its behavior or processes in response to changes in its environment.
Psychological Demands
The cognitive and emotional requirements or stressors associated with a job role.
Exhaustion
A state of extreme physical or mental fatigue, often resulting from stress or overwork.
Q2: A nurse is preparing to assist with
Q16: A client who is to receive 4
Q38: Lank Products, Incorporated, has a Transmitter Division
Q49: Grub Chemical Corporation has developed cost standards
Q75: Corporate social responsibility performance reports are also
Q88: The standard labor rate per hour should
Q151: Miguez Corporation makes a product with the
Q205: Lakeside Nursing Home has two operating departments,
Q357: Balladares Incorporated has a standard cost system.
Q467: Phann Corporation manufactures one product. It does