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 7,090 units, but its actual level of activity was 7,220 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 element per month			Variable element per unit
Revenue		-		$	28.10
Direct labor	$	0		$	4.10
Direct materials		0			10.60
Manufacturing overhead		45,200			2.00
Selling and administrative expenses		18,000			0.40
Total expenses	$	63,200		$	17.10

Actual results for January:

Revenue	$	184,348
Direct labor	$	24,078
Direct materials	$	69,708
Manufacturing overhead	$	50,684
Selling and administrative expenses	$	21,146

The activity variance for selling and administrative expenses in January would be closest to: