Enriques Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During February, the company budgeted for 5,600 units, but its actual level of activity was 5,590 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for February:

Data used in budgeting:
	Fixed element per month	Variable element per unit
Revenue	0	$45.80
Direct labor	$0	$6.40
Direct materials	0	19.40
Manufacturing overhead	40,700	1.50
Selling and administrative expenses	36,800	0.40
Total expenses	$77,500	$27.70

Actual results for February:
Revenue	$214,000
Direct labor	$29,000
Direct materials	$93,200
Manufacturing overhead	$43,000
Selling and administrative expenses	$28,540

The activity variance for selling and administrative expenses in February would be closest to:

	$4 F
	$7 U
	$4 U
	$7 F PLEASE EXPLAIN SOLUTION