A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. 
The following data pertain to operations for the last month:
What is the variable overhead rate variance for the month?
Definitions:
Resource Exploitation
The utilization of natural resources or assets to their fullest potential with the goal of achieving maximum benefit while considering sustainability.
Operations Management
The administration of business practices aimed at ensuring maximum efficiency within an organization, focusing on product creation, development, and distribution.
Productive Systems
Systems designed to enhance efficiency and productivity in the production of goods or delivery of services.
Finished Products
Refer to goods that have completed all stages of production and are ready for sale or distribution to the end-user.
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