3. Code Corporation uses a flexible budget and has the following cost formulas as a function of units sold (units sold = x) for each month Revenue = $29.7x Material = $8.9x Labor = $6.8x Administration = $26,300 + $0.1x Other = $49,300 + 1.3x During May, the company is expected to sell 7,800 units (the planning budget volume) but actually sold 7,780 units. Actual results were as follows: Revenue $224,996 Material $70,000 Labor $51,000 Administration $28,000 Other $59,500 What is the revenue variance for May