Fabian Fabrication machines heavy-duty brake rotors that are used on commercial airliners. Fabian's management developed the following standard costs: 
Actual activity for October:
What is the total variable manufacturing overhead variance for October?
Definitions:
Sleep Apnea
A sleep condition marked by interruptions in breathing or instances of light breathing while asleep.
Psychiatric Hospitals
Medical facilities specializing in the treatment and care of patients with mental illnesses, providing both inpatient and outpatient services.
Decreased Significantly
A notable reduction or decline in a quantity, extent, or importance of a particular phenomenon or measurement.
Cognition
The brain's process of learning and understanding obtained through thinking, life experiences, and the use of the senses.
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