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 7,700 units, but its actual level of activity was 7,650 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 $35.20 Direct labor $0 $5.80 Direct materials 0 12.80 Manufacturing overhead 34,000 1.50 Selling and administrative expenses 26,500 0.50 Total expenses $60,500 $20.60 Actual results for October: Revenue $270,800 Direct labor $44,210 Direct materials $99,995 Manufacturing overhead $48,500 Selling and administrative expenses $30,570 The activity variance for direct labor in October would be closest to: $290 F $290 U $450 U $450 F