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 was the variable overhead spending variance for the month?
Definitions:
Enhance Results
To improve or increase the quality, value, or extent of outcomes.
Setting Goals
The process of identifying specific, measurable, achievable, relevant, and time-bound objectives that guide individuals or organizations.
Team
A group of individuals working together towards a common goal, often complementing each other's skills and strengths.
Desired Sales
The target amount of sales that a company aims to achieve within a specific period.
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