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 6,000 units, but its actual level of activity was 5,950 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	$ 0	$ 30.90
Direct labor	$ 0	$ 6.60
Direct materials	0	9.60
Manufacturing overhead	38,000	2.30
Selling and administrative expenses	26,200	1.80
Total expenses	$ 64,200	$ 20.30

Actual results for October:

Revenue	$ 181,095
Direct labor	$ 36,510
Direct materials	$ 54,800
Manufacturing overhead	$ 50,775
Selling and administrative expenses	$ 36,670

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