Pechoco Corporation manufactures and sets a single product. The company uses units is the measure of activity in its biogets and performance reports. During May, the company budgeted for 5900 onts, hat whateve activity was 5,940 units. The company has provided the folowing data concering the format used in asteogeng and its actus ruts for May Qata used in budgeting Fixed dement per with Variable li Revenue 50 Direct labor Direct materials Manufacturing overbead 30 per unit $32.00 33.0 12.10 33,400 Selling and adeinistrative expenses 28, Ne 0.10 $61,700 518.20 Tatal expenses Actual results for May Revenus Direct labor Direct materials Hanufacturing overhead Selling and edeinistrative expenses $ 200,564 $22, $73,824 45,922 $31,896 The ect labor in the panning budget for May would be closest to Multiple Choice $22.786 $23,010 $22.633 $23300