Plechocki 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 6,800 units, but its actual level of activity was 6,750 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 Variable element element per Fixed unit per month $34.30 RevenuR $ 6.30 Direct labor 0 Direct materials Manufacturing overhead Selling and administrative 13.90 38,000 1.80 25,600 0.30 xpenses Total expenses $63,600 $22.30 Actual results for May $232,600 Revenue 41,890 Direct labor Direct materials 94,925 Manufacturing overhead Selling and administrat ive s 44,000 s 30.480 xpenses The revenue varlance for May would be closest to: Multiple Choice $1,075 F $1,075 U $640 F $640 U O