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a single product the company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 5.240 units, but its actual level of activity was 5,190 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 $0 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Fixed Variable element per element per month unit 5 41.00 $0 $ 6.90 0 17.10 42,900 2.70 24,100 1.60 $ 67,000 $ 28.30 Actual results for May Revenue $ 199,210 Direct labor $ 29,965 Direct materiale $ 81,665 Manufacturing overhead $ 56,005 Selling and administrative expenses $ 24,000 The spending variance for manufacturing overhead in May would be closest to Multiple Choice Multiple Choice $1,043 U $908 F $908 U $10437 Lenci 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 5,240 units, but its actual level of activity was 5190 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 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Fixed element per month $0 $0 0 42,900 24,100 $ 67,000 Variable element per unit $ 41.00 $ 6.90 17.10 2.70 1.60 $28.30 Actual results for May Revenge Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 199,210 $ 29,965 $ 81,665 $56.005 $ 24,080 The spending variance for manufacturing overhead in May would be closest to