Lenei Corporation manufactures and sells a single product. The company uses units as the measure of activity in ts budgets and performunce 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 foilowing dita concerning the formulas used in its budgeting ond its actual results for May: Data used in budgeting: Actual results for May: The spending variance for manufacturing overhead in May would be closest to