Neeb Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During January, the company budgeted for 7,070 units, but its actual level of activity was 7,180 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for January Data used in budgeting: Fixed Variable element element per per month unit Revenue $27.90 Direct labor $ 3.90 Direct materials 10.40 Manufacturing overhead 45,000 1.80 Selling and administrative expenses 20,000 0.50 Total expenses $65,000 $16.60 Actual results for January Actual results for January: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $184, 148 $ 23,878 $ 69,508 $ 50,484 $ 24,146 The activity variance for selling and administrative expenses in January would be closest to: Multiple Choice O $55 U $611 U $611 F O $55 F