Lendi Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. concerning the formulas used in its budgeting and its actual results for May Data used in budgeting: During May,the companybudgetedfor 5.20unt, bt ts actua le150 units. The company has prowded the following dota Fixed Variable element element per per month unit Revenue $40.60 sO 6.50 0 16.70 Direct labor Direet materials Manufacturing overhead selling and administrative expenses Total expenses 42,500 23,700 $66,200 2.30 1.20 $26.70 Actual results for May Revenue Direet labor Direct materials Manufacturing overhead Selling and administrative expenses $198,810 s29,565 81,265 53,405 s 23,680 The spending varliance for manufacturing overhead in May would be closest to