The following standards for variable manufacturing overhead have been established for a company that makes only one product: 
The following data pertain to operations for the last month: 
What is the variable overhead efficiency variance for the month?
Definitions:
High Road
This refers to the more thoughtful and rational approach to processing emotional experiences, involving higher cognitive functions.
Low Road
An automatic, quick emotional response mechanism, bypassing cognitive processing.
Sleep Spindles
Sudden bursts of oscillatory brain activity visible on an EEG that occur during stage 2 of NREM sleep, associated with memory consolidation and sleep maintenance.
Closed Eyelids
The state of having the eyelids shut, which can affect sensory processing and signal rest or sleep.
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