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 8,200 units, but its actual level of activity was 8,250 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 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Actual results for May: Revenue Direct labor Fixed element per month Variable element per unit $ 0 $ 35.70 $ 0 $ 6.30 0 12.00 39,000 2.00 27,000 0.30 $ 66,000 $ 20.60 $ 293,200 $ 51,220 Direct materials Manufacturing overhead Selling and administrative expenses $ 92,340 $ 51,000 $ 30,620 The spending variance for direct materials in May would be closest to: