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 6,000 units, but its actual level of activity was 5,950 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	$ 0	$ 33.50
Direct labor	$ 0	$ 5.50
Direct materials	0	13.10
Manufacturing overhead	30,000	1.00
Selling and administrative expenses	24,800	0.20
Total expenses	$ 54,800	$ 19.80

Actual results for May:

Revenue	$ 200,050
Direct labor	$ 32,500
Direct materials	$ 80,100
Manufacturing overhead	$ 40,000
Selling and administrative expenses	$ 30,400

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

Group of answer choices

A: $275 U

B: $500 U

C: $500 F

D: $275 F