Panda Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 6,600 units, but its actual level of activity was 6,550 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May Data used in budgeting Revenue Fixed cost per Variable cost per month unit $34.10 Direct labor 0 $ 6.10 Direct materials 0 13.70 Manufacturing overhead 36,000 1.60 Selling and administrative expenses 25.400 0.80 Total expenses $61,400 $22.20 Actual results for May: Revenue Direct labor Direct materials Manufacturing overhead $224,900 $ 39,870 $ 91,500 $ 43,000 Selling and administrative expenses $ 30,460 The activity variance for direct labor in May would be closest to: