Plechockl Corporation manufactures and sells a single product. The compony uses units as the measure of activity in its budgets and performance reports. During May, the compSny budgeted for 6,300 units, but its actual level of activity was 6,250 units. The company has provided the following dota conceming the formulas used in its budgeting and its actual results for May: Dats used in budgeting: Actual results for May? The spending variance for drect materials in May would be ciosett to: Mutiple Choice 51,300U 51,400F StB50 U \$1.850F