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 5,960 units, but its actual level of activity was 5,910 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 $30.50 $ 0 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 6.20 9.20 1.90 1.40 37,600 26,600 $64,200 $18.70 Actual results for October: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $179,095 $ 34,510 $ 52,800 $ 48,775 $ 34,670 The activity variance for selling and administrative expenses in October would be closest to: Multiple Choice $274 U $70 F O $274 F O $70 U