5. Wohner Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During August, the company budgeted for 5,000 units, but its actual level of activity was 5,050 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for August: Food Vara Actual results for August: clement element per month Revenue $204,520 Revenue $12.00 Direct lahor $36,485 $ 0 Dureut who Direct matcrials $72,240 $710 T20 Manufacturing overhead $52.325 Manufacturing overhead 44.300 10 Selling and administrative expenses $23,830 Selling and administrative EPG 21.00 OND Total expenses 565100 $2400 - Direct materials 5-3. The activity variance for net operating income in August would be closest to: A. $7060 F B. $7,060 U C. $920 F D. $920 U