Jardell Corporation makes a product with the following standards for labor and variable overhead: 
The company budgeted for production of 6,400 units in June, but actual production was 6,400 units. The company used 3,180 direct labor-hours to produce this output. The actual variable overhead rate was $4.90 per hour. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead rate variance for July is:
Definitions:
Dispositional Attribution
The inclination to ascribe an individual's actions more to their character traits or personality rather than to the circumstances they are in.
Situational Attribution
The process of attributing behavior to external factors or circumstances rather than to internal personality traits.
Foot-In-The-Door Phenomenon
A compliance tactic that involves getting a person to agree to a large request by first setting them up by having that person agree to a modest request.
Attitude
A mental inclination demonstrated through assessing a specific entity with a certain level of preference or aversion.
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