If you could help me, that would be great

Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 8,300 units, but its actual level of activity was 8,350 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting: Fixed Variable element element per per month unit Revenue $35.80 Direct labor $ 0 $ 6.40 Direct materials 0 12.10 Manufacturing overhead 40,000 2.10 Selling and administrative expenses 27,100 4.00 Total expenses $67,100 $24.60 Actual results for May: Revenue $297,500 Direct labor $ 52,870 Direct materials $ 99,580 Manufacturing overhead $ 51,500 Selling and administratlve $ 30,630 expenses The revenue variance for May would be closest to