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 5,110 units, but its actual level of activity was 5,060 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 element per month	Variable element per unit
Revenue	0	$ 39.70
Direct labor	$ 0	$ 5.60
Direct materials	0	15.80
Manufacturing overhead	41,600	1.40
Selling and administrative expenses	22,800	.30
Total expenses	$ 64,400	$ 23.10

Actual results for May:

Revenue	$ 197,910
Direct labor	$ 28,665
Direct materials	$ 80,365
Manufacturing overhead	$ 48,405
Selling and administrative expenses	$ 22,780

The spending variance for manufacturing overhead in May would be closest to:

Multiple Choice

$279 U

$349 U

$349 F

$279 F