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 7,300 units, but its actual level of activity was 7,250 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 element per month	Variable element per unit
Revenue		$34.80
Direct labor	$0	$6.80
Direct materials	0	13.30
Manufacturing overhead	30,000	2.30
Selling and administrative expenses	26,100	0.80
Total expenses	$56,100	$23.20

Actual results for October:

Revenue	$253,600
Direct labor	$48,970
Direct materials	$98,250
Manufacturing overhead	$46,500
Selling and administrative expenses	$30,530

The activity variance for direct labor in October would be closest to:

A $340 F

B $670 U

C $340 U