Diskind Corporation 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 6,700 units, but its actual level of activity was 6,650 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October:

Data used in budgeting:

	Fixed element per month	Variable element per unit
Revenue		$34.20
Direct labor	$0	$6.20
Direct materials	0	13.80
Manufacturing overhead	37,000	1.70
Selling and administrative expenses	25,500	0.20
Total expenses	$62,500	$21.90

Actual results for October:

Revenue	$228,900
Direct labor	$41,130
Direct materials	$93,235
Manufacturing overhead	$43,500
Selling and administrative expenses	$30,470

The revenue variance in October would be closest to:

$1,470 F

$240 U

$240 F

$1,470 U