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 6,300 units, but its actual level of activity was 6,250 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 $ 0 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Variable element per unit $ 33.80 $ 5.80 13.40 1.30 0.50 $ 21.00 0 33,000 25, 100 $ 58,100 Actual results for May: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 212,300 $ 35,730 $ 85,600 $ 41,500 $ 30,430 The activity variance for direct labor in May would be closest to: Multiple Choice O $290 F $810 U O $290 U $810 F