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 5,900 units, but its actual level of activity was 5,940 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: Variable element per unit Fixed element per month $ 0 $ 0 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses 0 $ 32.60 $ 3.90 12.10 1.80 0.40 33,400 28,300 $ 61,700 Total expenses $ 18.20 Actual results for May: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 200,564 $ 22,786 $ 73,824 $ 43,922 $ 31,896 The activity variance for direct labor in May would be closest to