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Manter Corporation manufectures and sels a single product The company uses unts evel of activity was 6940 units. The company has provided the following data conceming the fomulas uted in its budgeting and its actual results for June es the meesure of activity in ts budgets and performance reports. During June, the company budgeted for 6900 units, but its ectus Dats used in budgeting Fixed Variable elenent elenent per Revenve 32.10 Direct labor Direct naterials Manufaoturing overhead selling and administrative expenses Total expenses 0 $5.00 13.60 1.20 23,700 o.70 55,200 $20.50 1,500 Actuel results for June: Direct labor Direet materlals Manufacturing overhead 219.604 s 34,990 94 364 39,668 Selling and administrative expenses $29,88 The acivity varience for drect labor in June would be closest to $200 U $4s0 u $480 F