Coderre Corporation 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 8,200 units, but its actual level of activity was 8,250 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for July:

Data used in budgeting:

	Fixed element per month	Variable element per unit
Revenue		$35.70
Direct labor	$0	$6.30
Direct materials	0	12.00
Manufacturing overhead	39,000	2.00
Selling and administrative expenses	27,000	0.30
Total expenses	$66,000	$20.60

Actual results for July:

Revenue	$293,200
Direct labor	$51,220
Direct materials	$92,340
Manufacturing overhead	$51,000
Selling and administrative expenses	$30,620

The revenue variance for July would be closest to:

$460 U

$460 F

$1,325 U

$1,325 F

Coderre Corporation 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 8,200 units, but its actual level of activity was 8,250 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting: Fixed element per month Variable element per unit Revenue $35.70 Direct labor $0 $6.30 Direct materials 0 12.00 Manufacturing overhead 39,000 2.00 Selling and administrative expenses 27,000 0.30 Total expenses $66,000 $20.60 Actual results for July: Revenue $293,200 Direct labor $51,220 Direct materials $92,340 Manufacturing overhead $51,000 Selling and administrative expenses $30,620 The revenue variance for July would be closest to: $460 U $460 F $1,325 U $1,325 F