Plechockl 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 6,700 units, but its actual level of activity was 6,650 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: Fixed Variable element element per per month unit $34.20 Direct labor Direct materials Manufacturing overhead Belling and administrative expenses Total expenses 37,000 25.500 $62,500 1.70 0.20 $21.90 Actual results for May $228.900 Direct labor $ 41,130 Direct materials $ 93,235 Manufacturing overhead $ 45,500 Selling and administrative expenses $ 30.470 The activity variance for direct labor in May would be closest to