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 8,000 units, but its actual level of activity was 8,050 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: FixedVariable element element per per month nit Revenue 35.50 $ e 6.10 Direct 1abor Direct materials Manufacturing overhead Selling and administrat ive expenses Total expenses 0 12.16e 1.80 37,000 26,800 .801 $63,800$20.8 Actual results for May Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $284,5060 48,530 92,330 $5e,e00 $30,608 The direct labor in the planning budget for May would be closest to