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 6350 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 50 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 0 0 32,000 25,000 $ 57,000 Variable element per unit $ 33.70 $ 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 direct labor in the planning budget for May would be closest to tv @ MacBook Pro Q Search Search Encrypt $ % 5 ( 9 - - 3 6 7 8 E R Y 0 T F G H K