Sombra 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 7,700 units, but its actual level of activity was 7,650 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: Variable Fixed cost per month cost per unit $35.20 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 0 0 34,000 26,500 $60,500 $ 5.80 12.80 1.50 0.50 $20.60 Actual results for May: Revenue $ 270,800 Direct labor $ 44,210 Direct materials $ 99,995 Manufacturing overhead $ 48,500 Selling and administrative expenses $ 30,570 The spending variance for direct materials in May would be closest to: Multiple Choice $2,075 F O $2,075 U O $1,435 F $1,435 U