Manter Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During June the company budgeted for 6,900 units, but its actual level of activity was 6,940 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June: Data used in budgeting Fixed Variable element element per per month unit $32.10 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 5.00 13.60 1.20 0.70 $20.50 31,500 23,700 $55,200 Actual results for June: $219,604 $ 34,990 $ 94,364 $39,668 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses 29,888 The activity variance for direct labor in June would be closest to