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 7,120 units, but its actual level of activity was 7,280 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: Revenue Direct labor Direct materials Manufacturing overhead. Selling and administrative expenses Total expenses Actual results for January: Revenue Direct labor Direct materials Manufacturing overhead Fixed element Variable element per month $ 0 per unit $ 0 0 $ 28.40 $ 4.40 10.90 45,500 2.30 15,000 0.40 $ 60,500 $ 18.00 $ 184,648 $ 24,378 $ 70,008 $ 50,984 $ 18,346 Selling and administrative expenses The activity variance for selling and administrative expenses in January would be closest to: