Use the information below to answer the following question(s) .Moeller Electric manufactures light fixtures.The following information pertains to the company's manufacturing overhead data. 
-What is the variable manufacturing overhead flexible-budget variance?
Definitions:
Pressure Tactics
Aggressive strategies designed to coerce, intimidate, or influence another party to concede or comply with certain demands or conditions.
Status Quo
The existing state of affairs or current condition, often used as a reference point before any changes are made.
Highly Charged
Describes a situation or issue that is emotionally intense or fraught with strong feelings.
Temperate Phrasing
The use of moderated, mild, or restrained language in communication, especially in potentially contentious situations.
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