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
Revenue		$35.90
Direct labor	$0	$7.80
Direct materials	0	10.10
Manufacturing overhead	38,600	1.90
Selling and administrative expenses	21,000	0.40
Total expenses	$59,600	$20.20

Actual results for April:

Revenue	$179,164
Direct labor	$41,248
Direct materials	$49,086
Manufacturing overhead	$48,544
Selling and administrative expenses	$22,354

The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for April would be closest to:

A) $2,538 U B) $2,538 F C) $1,910 F D) $1,910 U