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 5100 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 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Variable element per unit $35.90 $ 7.80 10.10 1.90 $ 0 0 38,600 0.40 21,000 $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 overall revenue and spending variance (te, 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 Multiple Choice $2.530 $2.538 0 $1910 $1.910 0