Feemster Corporation manufactures and sets a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 5.940 units, but its actual level of activity was 5,890 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 Tixed element per Variable element month per unit 50 5 30.30 $0 $ 6.00 0 37.400 1.70 26,800 1.20 $ 64,200 5 17.90 Revenue Direct labor Direct materiale Manufacturing overhead Selling and administrative expensen Total expenses 9.00 Actual results for October Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 178,095 $ 33,510 $ 51,800 $ 47,775 $ 33,670 The activity variance for selling and administrative expenses in October would be closest to