Suski Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) . The company has provided the following data for the most recent month: 
What was the variable overhead rate variance for the month?
Definitions:
Prepaid Expenses
Payments made in advance for goods or services to be received in the future, recorded as assets on the balance sheet until they are consumed or used.
Indirect Method
A method of presenting the operating activities section of the statement of cash flows that adjusts net income to compute cash flows from operating activities.
Net Income
The net income of a company, which is the remaining amount of total revenue after deducting all expenses and taxes.
Inventory
The total amount of goods and materials held by a company intended for sale or production.
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