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 7,900 units, but its actual level of activity was 7,850 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			Variable element per unit
Revenue		-		$	35.40
Direct labor	$	0		$	6.00
Direct materials		0			12.50
Manufacturing overhead		36,000			1.70
Selling and administrative expenses		26,700			0.70
Total expenses	$	62,700		$	20.90

Actual results for May:

Revenue	$	278,900
Direct labor	$	47,230
Direct materials	$	101,105
Manufacturing overhead	$	49,500
Selling and administrative expenses	$	30,590

The activity variance for direct labor in May would be closest to

300 U

170 U

300 F

170 F