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 $6,700$ units, but its actual level of activity was $6,650$ 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:$136$:$43$RevenueDirect laborDirect materialsManufacturing overheadSelling and administrative expensesTotal expensesActual results for May:RevenueDirect laborDirect materialsManufacturing overheadSelling and administrative expenses$ $228,900$$ $41,130$$ $93,235$$ $43,500$$ $30,470$The direct labor in the planning budget for May would be closest to:Fixed element per month$ $0$$ $037,00025,500$$ $62,500$Variable elementper unit$ $34\mathrm{.}20$$ $6\mathrm{.}2013\mathrm{.}801\mathrm{.}700\mathrm{.}20$$ $21\mathrm{.}90$