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 7,500 units, but its actual level of activity was 7,450 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:

Data used in budgeting:

Fixed element per month Variable element per unit

Revenue - $ 35.00

Direct labor $ 0 $ 5.60

Direct materials 0 13.00

Manufacturing overhead 32,000 2.50

Selling and administrative expenses 26,300 0.30

Total expenses $ 58,300 $ 21.40

Actual results for May:

Revenue $ 261,850

Direct labor $ 41,800

Direct materials $ 99,895

Manufacturing overhead $ 47,500

Selling and administrative expenses $ 30,550

The spending variance for direct materials in May would be closest to: