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 6,100 units, but its actual level of activity was 6,050 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 element per month			Variable element per unit
Revenue		-		$	33.60
Direct labor	$	0		$	5.60
Direct materials		0			13.20
Manufacturing overhead		31,000			1.10
Selling and administrative expenses		24,900			0.30
Total expenses	$	55,900		$	20.20

Actual results for May:

Revenue	$	204,100
Direct labor	$	33,360
Direct materials	$	81,200
Manufacturing overhead	$	40,500
Selling and administrative expenses	$	30,410

The spending variance for direct materials in May would be closest to: