Wriphoff Company uses a standard cost system to collect costs related to the production of its clay bud vases. Manufacturing overhead at Wriphoff is applied to production on the basis of standard direct labor-hours. The overhead standards used at Wriphoff are as follows: 
The standards above were based on an expected annual volume of 40,000 bud vases or 36,000 direct labor-hours. The actual results for last year were as follows: 
-What was Wriphoff's variable overhead rate variance for last year?
Definitions:
Positive Aspect
A favorable or beneficial quality, characteristic, or component of a situation or individual.
Solitude
Solitude involves being alone without feeling lonely, often leading to self-awareness, creativity, and inner peace.
Spirituality
Pertains to an individual's sense of peace, purpose, and connection to others, and beliefs about the meaning of life and the universe.
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