Linscott Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During July, the company budgeted for 5,400 units, but its actual level of activity was 5,380 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting:

	Fixed element per month			Variable element per unit
Revenue				$	36.60
Direct labor	$	0		$	5.30
Direct materials		0			11.30
Manufacturing overhead		42,800			1.90
Selling and administrative expenses		29,900			0.10
Total expenses	$	72,700		$	18.60

Actual results for July:

Revenue	$	206,318
Direct labor	$	29,814
Direct materials	$	58,224
Manufacturing overhead	$	51,982
Selling and administrative expenses	$	29,458

The activity variance for selling and administrative expenses in July would be closest to:

$2 F

$982 U

$2 U

$982 F