Handerson Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials 9.7 kilos $ 7.20 per kilo Direct labor 0.3 hours $ 32.00 per hour Variable overhead 0.3 hours $ 7.20 per hour The company reported the following results concerning this product in August. Actual output 4,400 units Raw materials used in production 30,230 kilos Purchases of raw materials 32,800 kilos Actual direct labor-hours 1,100 hours Actual cost of raw materials purchases $ 207,920 Actual direct labor cost $ 23,936 Actual variable overhead cost $ 8,740 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for August is:

cognitive overload: having a lot on your mind impairs decision-making and tends to result in the simplest, but not necessarily best, option being selected.

empathy gaps: overlooking how you might feel in a different situation can result in unnecessary purchases, such as overbuying when shopping for food on an empty stomach.

optimism and overconfidence: wearing rose-tinted glasses and having unrealistic expectations about the future can affect money management and leave you unprepared for a change in circumstance.

instant gratification: seeking instant gratification drives impulsive spending and can undermine long-term planning and savings.

harmful habits: automatic or mindless behaviour can amplify a poor financial decision as it becomes a recurring event.

social norms: we are heavily influenced by the actions of others; while this can be in certain circumstances, it also contributes to the pressure to keep up with the joneses through conspicuous consumption.

answer; drop shippers;

all of them make sense but, i would have to say ask someone who has been there/or lives there, and/or read recent newspapers from that city.

hope this !