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 7000 units, but its actual level of activity was 6,950 units. The company has provided the following data concerning the formules used in its budgeting and its actual results for May: Data used in budgeting: Fixed olement per month Variable olement per unit $34.50 Revenge Direct labor Direct materiais Manufacturing overhead Selling and administrative expenses Total expenses 0 0 40,000 25,800 $65,800 S6.50 14.10 2.00 0.50 $23.10 Actual results for May Revenue $241, 350 Direct labor $ 45,210 Direct materials $ 99,030 Manufacturing overhead $ 45,000 Selling and administrative expenses $ 30,500 The activity variance for direct labor in May would be closest to