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$440 F $1,105 U $1,105 F $440 U Piechocki Corporotion manutoctures and sells a single product. The company uses units as the measure of activity

$440 F
$1,105 U
$1,105 F
$440 U

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Piechocki Corporotion manutoctures 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 6,200 units, but its actual level of activity was 6,150 units. The company has provided the following data conceming the formulas used in its budgeting and its actual results for May: Data used in budgeting: Actual tesults foc May The gpending variance for direct matellats in May would be closest to

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