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Big Watches Co. manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During

Big Watches Co. manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 5000 units, but its actual level of activity was 4700 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October:

Fixed Element per Month Variable Element per Month Actual Results
Revenue - 48.50 245,060
Direct Labor - 7.50 39,480
Direct Materials - 20.10 104,205
Manufacturing Overhead 31,000 4.15 52,870
S&A Expenses 18,000 2.60 32,520

What is the activity variance for S&A expenses in October?

Round to the nearest whole number. If the variance is Favorable, enter a positive value. If unfavorable, enter a negative value. (show answer clearly)

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