D) $558,610 14) Harold Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During March, the company budgeted for 7,900 units, but its actual level of activity was 7,860 units. The company has provided the following data conceming the formulas used in its budgeting and its actual results for March: Data used in budgeting: Fixed element Variable element per month perumt , Revenue 39.80 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 0 38.200 27,400 S 65,600 7.70 18.00 1.50 0.50 Actual results for March: Revenue Direct labor Direct materials Manufacturing overhend Selling and administrative expenses 297,318 9,962 35,850 51,370 31.9 The activity variance for selling and administrative expenses in March would be closest to: A) S600 F B) $600 U C) $20 F D) $20 U