Rogstad Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During March, the company budgeted for 6,200 units, but its actual level of activity was 6,620 units. The company has provided the following data concerning the formulas to be used in its budgeting: Fixed element per Variable element month per unit Revenue $ 0 $ 34.00 Direct labor 5 0 $ 1.20 Direct materials 0 12.00 Manufacturing overhead 40,500 1.30 Selling and administrative expenses 23,200 0.40 Total expenses 5 63,700 $ 20.90 The activity variance for direct labor in March would be closest to