Gilson Corporation menufactures and sells a single product. The compeny uses units es the meesure 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 conceming the formulas used in its budgeting and its actual results for Aprilb Data used in budgeting: Fixed element per month Variable element per unit $35.90 Revenue 7.80 10.10 Direct labor Direct materia. Manufacturing overhead. Selling and administrative expenses Total expenses 0 38,600 1.90 Actual results for April: Direct labor Direct materials. Manufacturing overhead. Selling and administrative expenses. The spending varience for direct materials in April would be closest to $179,164 $41.248 $48,544 $22.354 O $2,020 F O $2,020u O $2,424 F O $2.424U