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 7070 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: Datausedhibudgeng Fixed element per Variable element month per unit Revenue $ 6 $ 27.56 Direct labor $ 6 $ 3.96 Direct materials 6 16.46 Manufacturing overhead 45,666 1.86 Selling and administrative expenses 26,666 6.56 Total expenses $ 55,666 $ 16.66 Actual results for January: Revenue $ 184,148 Direct labor $ 23,878 Direct materials $ 69,568 Manufacturing overhead $ 56,484 Selling and administrative expenses $ 24,146 The activity variance tor selling and administrative expenses in January would be closest to: The activity variance for selling and administrative expenses in January would be closest to: Multiple Choice O $55 U O $611 U O $55 F O $611 F