Prechocki Corporation manufactures and a single product. The company sets as the measure of activity in budgets and performance reports. During May, the company budgeted for 6.900 units, but actus vel eftvt was 6.50 units. The company has provided the wing data concerning the formules used in its budgeting and its actual results for May Data used in budgeting Tied Variable element element per per month $34.40 Revenge . Direct labor Direct materiale Manufacturing overhead Selling and administrative expenses Total expenses 39,000 25, 700 $64,700 5.6.40 16.00 1.90 4.00 $26.30 Actual results for May Revenue $236,700 Direct labor $43,370 Direct materials $ 96,930 Manufacturing overhead $44,500 Selling and administrative expenses $ 30,490 The activity variance for direct labor in May would be closest to