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 7,140 units, but its actual level of activity was 7,320 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 $28.60 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 0 0 45,700 13,000 $58,700 $ 4.60 11.10 2.50 0.60 $18.80 Actual results for January: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $184,848 $ 24,578 $ 70, 208 $ 51, 184 $ 17,746 The activity variance for selling and administrative expenses in January would be closest to: Multiple Choice O $462 U O O $108 U O $462 F o $108 F