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 Moeller Electric's variable manufacturing overhead static-budget variance?
Definitions:
Susceptibility
The likelihood or predisposition to be influenced or harmed by a particular factor or condition.
Transportation Cost
Expenses associated with the movement of goods or materials from one location to another, including fuel, labor, and maintenance expenses.
Economic Deregulation
Reduction of government power over certain industries, aimed at improving market efficiencies and fostering competition.
Carriers
Companies that provide transportation services for goods, typically including freight companies, airlines, and shipping lines.
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