Underfoot Products uses standard costing.The following information about overhead was generated during May: 
-Using the above information provided for Underfoot Products,compute the variable overhead variance.
Definitions:
Client
In therapeutic or counseling contexts, refers to an individual who is receiving services or advice from a professional such as a psychologist, counselor, or therapist.
Unconditional Positive Regard
A concept in client-centered therapy where the therapist accepts and supports the client regardless of what the client says or does.
Empathetic
The ability to understand and share the feelings of another, showing an awareness and sensitivity to their emotional state.
Client-Therapist Interaction
The dynamic and communicative exchange between a client and a therapist during therapy sessions, essential for effective treatment.
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