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 $7,400$ units, but its actual level of activity was $7,350$ 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:

$\backslash$table$[[,$Fixed element,Variable element$],[$Revenue$,$per month,per unit$],[$Direct labor,$$0,$$$34\mathrm{.}90$