16 00:52:10 Sombra Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 7,500 units, but its actual level of activity was 7,450 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting: Fixed cost per Variable cost per month Revenue Direct labor Direct materials: Manufacturing overhead unit $35.00 0 $ 5.60 0 13.00 32,000 2.50 Selling and administrative expenses. 26,300 0.30 Total expenses $58,300 $21.40 Actual results for May: Revenue $261,850 Direct labor Direct materials Manufacturing overhead $ 41,800 $ 99,895 $ 47,500 Selling and administrative expenses $ 30,550 The spending variance for direct materials in May would be closest to: