Coderre Coporation manufactures and sells a single product. the company uses units as the measure of activity in its budgets and performance reports. During july, the company budgeted for 6,000 units, but its actual level of activity was 5.950 units. The company has provided the following data concerning the formulas used in it budgeting and its actual results for July:

	Fixed element per month	Variable element per unit
revenue		33.50
Direct Labor	$0	$5.50
Direct Materials	0	13.10
Manufacturing OH	30000	1.00
Selling & Admin Expenses	24800	.20
Total Expenses	54800	19.80

Acutal Results for July:

Revenue	$200,050
Direct Labor	32.500
Direct Materials	80100
Manufacturing OH	40000
Selling and Admin Expenses	30400

The revenue variance for July would be closet to:

725U

950F

950U

725F