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 6,200 units, but its actual level of activity was 6,150 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: Fixed Variable element element per per month unit $33.70 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 0 0 32,000 25,000 $57,000 $ 5.70 13.30 1.20 4.00 $24.20 Actual results for May: Revenue $ 208, 220 Direct labor $ 34,550 Direct materials $ 82,900 Manufacturing overhead $ 41,000 Selling and administrative expenses $ 30,420 The activity variance for direct labor in May would be closest to