10 00:52:00 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Actual results for October: Revenue Fixed element per Variable element month per unit $ 0 $ 30.60 $ 0 $ 6.30 0 9.30 37,700 2.00 26,500 1.50 $ 64,200 $ 19.10 $ 179,595 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 35,010 $ 53,300 $ 49,275 $ 35,170 The activity variance for selling and administrative expenses in October would be closest to: Multiple Choice $285 U $75 F $75 U $285 F