9 Trevorrow Corporation manufactures and sels a single product. The company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for 5,800 units, but its actual level of activity was 5,760 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June Data used in budgeting: oints Fixed Variable element elenent per 00s3m per month nit Revenue 29.20 Direet labor Direct materials Manufacturing overhead $O3.80 9.90 1.50 38,900 Selling and administrative expenses 24,500 030 Total expenses $63,400 $15.50 Actual results for June Revenue Direet labor Direet material Manufacturing overhead Selling and administrative expenses 26,268 $170,258 s 21,347 54,759 47,430 The activity variance for net operating incomie in June would be closest to