Calculate the fixed manufacturing overhead rate variance based on the following data:
Definitions:
Displacement
in psychology, is a defense mechanism where a person redirects a negative emotion from its original source to a less threatening recipient.
Defense Mechanism
A psychological strategy unconsciously used by individuals to protect themselves from anxiety or to avoid facing uncomfortable truths.
Projection
A defense mechanism where individuals attribute their own unacceptable thoughts, feelings, or motives to another person.
Life Instincts
In psychoanalysis, these are the drives or instincts that are directed towards preservation and enhancement of life, including basic needs such as hunger and sex.
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