ansee tthe question

Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in is budgets and performance reports During May, the company budgeted for 6.500 units, but its actual level of activity was 6,450 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 element Variable element per month per unit Revenue $ $ 34.00 Direct labor $0 $ 6.00 Direct materials 13.60 Manufacturing overhead 35,000 1.50 Selling and administrative expenses 25,380 Total expenses $ 60,300 $ 21.80 Actual results for May 0.70 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 220,100 $ 38,580 $ 88,990 $ 42,500 $ 30,450 The spending variance for direct materials in May would be closest to The spending variance for direct materials in May would be closest to: Multiple Choice $500 U O $1,180 F $1,180 U $500 F