Kuramoto Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for 7,600 units, but its actual level of activity was 7,560 units. The company has provided the following data concerning the formulas to be used in its budgeting: Fixed Variable element element per month per unit Revenue .......................................................... - $33.70 Direct labor .................................................... s 0 S 7.80 Direct materials .............................................. 0 12.40 Manufacturing overhead ................................ 35,400 1.40 Selling and administrative expenses .............. 25,800 0.10 Total expenses ................................................ m $21.10 The activity variance for selling and administrative expenses in June would be closest to: Select one: Q a. $1,286 U 0 b. $4 U O c. $1,286 F Od. $4F