Piechocki 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 6,400 units, but its actual level of activity was 6,350 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: 41 Fixed Variable element element per per month unit $33.90 Revenue 0 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 0 34,000 25, 200 $59, 200 $ 5.90 13.50 1.40 0.60 $21.40 Actual results for May: Revenue $216,300 Direct labor $ 36,930 Direct materials $ 86,900 Manufacturing overhead $ 42,000 Selling and administrative expenses $ 30,440 The revenue variance for May would be closest to