Lencl 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 5,240 units, but its actual level of activity was 5,190 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 unit $41.00 per month Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ a 42,900 24,100 $67,000 $ 6.90 17.10 2.70 1.60 $28.30 Actual results for May Revenue Direct labor $199,210 $ 29,965 Derning and administrative expenses Total expenses 1.60 24,100 $67,000 $28.30 Actual results for May w Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $199,210 $ 29,965 $ 81,665 $ 56,005 $ 24,080 The spending variance for manufacturing overhead in May would be closest to