The following data have been provided by Mathews Corporation: 
Lubricants and supplies are both elements of variable manufacturing overhead. The variable overhead rate variance for supplies is closest to:
Definitions:
5-Kilometre Race
A competitive running event covering a distance of five kilometres, often organised for both professional athletes and community participants.
Pace
The speed at which someone or something moves or does something.
IQR
The Interquartile Range (IQR) is a measure of statistical dispersion, representing the range between the first quartile (25th percentile) and the third quartile (75th percentile) in a dataset.
Cost of Living
The amount of money needed to cover basic expenses such as housing, food, taxes, and healthcare in a specific place and time.
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