Plechocki Corporation manufactures and sels a single product. The company uses units as the measure of activity in its budgets and performance reports. Ouring Mary, the company budoeted for 5,900 units, but its actual level of activity was 5.940 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May Data used in bodgeting Actual tesults for May The spending variance for direct materials in May would be closest to: The spending variance for direct materials in May would be closest to: Multiple Choice $2.434F $2950U $1,950F $2.434U