A manufacturing company uses a standard costing system in which standard machine-hours (MHs) is the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: 
The following data pertain to operations for the most recent period: 
-What was the variable overhead rate variance for the period to the nearest dollar?
Definitions:
Class Action
A legal proceeding in which one or several plaintiffs bring a lawsuit on behalf of a larger group of people with similar claims.
Group Action
A legal proceeding where a group of people collectively bring a claim to court, also known as a class action lawsuit.
Coordinated Effort
A collaborative action where individuals or groups work together towards a common goal or objective.
U.S. Court of Federal Claims
A court that has jurisdiction over most claims for money damages against the U.S. government, including claims for breaches of contracts, takings claims for real property, and federal tax refunds.
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