Lenci 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 5,190 units, but its actual level of activity was 5,140 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: Pixed Variable element element per per month unit $40.50 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 0 0 42.400 23.600 $ 66,000 $ 6.40 16.60 2.20 1.10 $26.30 Actual results for May Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $198.710 $ 29,465 $ 81,165 $ 52,905 $ 23,580 The spending variance for manufacturing overhead in May would be closest to: Multiple Choice Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $198,710 $ 29,465 $ 81,165 $ 52,905 $ 23,580 The spending variance for manufacturing overhead in May would be closest Multiple Choice $803 U $913 U Oo oo $913 F $803 F