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 7,180 units, but its actual level of activity was 7,400 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 Fixed element Variable element per month per unit $ 0 $ 0 $ 29.00 $ 5.00 0 11.50 46,100 2.90 9,000 0.40 $ 55,100 $ 19.80 $ 185,248 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 24,978 $ 70,608 $ 51,584 $ 12,146 The activity variance for selling and administrative expenses in January would be closest to: