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 6,060 units, but its actual level of activity was 6,010 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 monthVariable element per unitRevenue-$31.50Direct labor$0$7.20Direct materials010.20Manufacturing overhead38,6002.90Selling and administrative expenses25,6002.40Total expenses$64,200$22.70

Actual results for October:

Revenue$184,095Direct labor$39,510Direct materials$57,800Manufacturing overhead$53,775Selling and administrative expenses$39,670

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