Kronstedt 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:
Difference Threshold
The smallest amount of change between two stimuli that a person can detect 50% of the time, also known as the just noticeable difference (JND).
Sensory Adaptation
The process by which sensory receptors become less sensitive to constant stimuli over time, leading to a decrease in sensation.
Masking Stimulus
A stimulus that interferes with the perception of another stimulus, often used in psychological experiments to study attention processes.
Accommodation
A concept in cognitive psychology where existing mental schemas are adjusted or expanded to incorporate new information.
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