The following data have been provided by Augustave Corporation: 
Indirect labor and power are both elements of variable manufacturing overhead.
-The variable overhead rate variance for power is closest to:
Definitions:
Percent Change
A mathematical calculation that indicates the degree of change over time, represented as a percentage.
Sales
Sales represent the transactions involving the exchange of goods or services for money, reflecting the primary revenue-generating activities of a business.
Acid-test Ratio
A financial metric that measures a company's ability to pay off its current liabilities with its quick assets, excluding inventory.
Quick Assets
Quick assets are assets that can rapidly be converted into cash, excluding inventory and pre-paid expenses, often used in calculating liquidity measures.
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