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 6,800 units, but its ectual level of activity was 6.750 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: Revenue Fixed cost per month Variable cost per unit $34.30 Direct labor $ 6.30 Direct materials. 0 13.90 Manufacturing overhead 38,000 1.80 Selling and administrative expenses 25,600 0.30 Total expenses $63,600 $22.30 Actual results for May: Revenue Direct labor Direct materials Manufacturing overhead $232,600 $41,890 $ 94,925 $44,000 Selling and administrative expenses $ 30,480 The spending variance for direct materials in May would be closest to: