1 Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and perfondance reports. During Moy, the company budgeted for 6,700 units, but its actual level of activity was 6,650 units. The company has provided the following d concerning the formulas used in its budgeting and its actual results for May Data used in budgeting: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Yixed element Variable element per month per unit $0 $ 34.20 $0 $ 6.20 0 13.00 37,000 1.70 25,500 0.2017 562,500 $21.90 Actual results for May levene Direct labor Direot materials Manufacturing overhead telling and administrative expenses 220,900 41,130 . 93,235 343,500 $ 30,470 The spending variance for direct materials in May would be closest to