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 $6,000$ units, but its actual level of activity was $5,950$ 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 element per month Variable element per unit

Revenue $-$ $ $33\mathrm{.}50$

Direct labor $ $0$ $ $5\mathrm{.}50$

Direct materials $013\mathrm{.}10$

Manufacturing overhead $30,0001\mathrm{.}00$

Selling and administrative expenses $24,8000\mathrm{.}20$

Total expenses $ $54,800$ $ $19\mathrm{.}80$

Actual results for May:

Revenue $ $200,050$

Direct labor $ $32,500$

Direct materials $ $80,100$

Manufacturing overhead $ $40,000$

Selling and administrative expenses $ $30,400$

The revenue variance for May would be closest to:

Multiple Choice

$$950$ F

$$725$ F

$$725$ U

$$950$ U