Feemster 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 5,970 units, but its actual level of activily was 5,920 units. The compary has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting: Actual results for October: The activity variance for selling and administrative expenses in October would be closest to: $285F $285U $75U $75F