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 1900 units, but its actual level of activity was 1851:) 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 Revenue - $35.48 Direct labor $ D $ 6.68 Direct materials 3 12.53 Manufacturing overhead 36,388 1.?8 Selling and administrative expenses 26,?33 9.?8 Total expenses $62,?93 $29.93 , Actual results for lvlay: Revenue $2?8,96@ Direct labor $ 4?,239 Direct materials $181,165 Manufacturing overhead $ 9,563 Selling and administrative expenses $ 33,599 , The revenue variance for May would be closest to: