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 6,300 units, but its actual level of activity was 6,250 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 Variable element element per per month unit $33.80 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $0 S5.80 13.40 33.000 130 25.100 0.50 $58.100||$2100 Actual results for October: Revenue $212,300 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $35,730 $85.600 $41,500 $30,430 The activity variance for direct labor in October would be closest to: Multiple Choice $290 U S810 U oo o o S810 F S290 F