Plechociki Corporation manufoctures and sells a single product. The company uses units ws the measute of activity in iss budgets and pertarmance reports. During May, the company budgeted for 6,700 units, but its actual lovel of activity was 6,650 unnts. The compary has provided the falloweding data concerning the formulas used in its budgoting and its actusi resulte for May Data used in budgeting: Actual results for May: The direct labor in the planning budget for May would be closest to