Gilson Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During April, the company budgeted for 5,100 units, but its actual level of activity was 5,060 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April: Data used in budgeting: Fixed element per month Variable element per unit $35.90 $ 7.80 10.10 1.90 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 0 0 38,600 21,000 0.40 $59,600 $20.20 Actual results for April: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $179,164 $ 41,248 $ 49,086 $ 48,544 $ 22,354 The spending variance for manufacturing overhead in April would be closest to: $330 U $330 F $254 F $254 0