Sombra Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance report Curing May, the company budgeted for 7,100 units, but its actual level of activity was 7,050 units. The company has provided the following data Data used in budgeting: Actual results for May: Revenue pirect labor $244,930 pireot materials $46,320 Tanufacturing overhead $93,535 e11ing and administrative expenses $30,510 Multiple Choice $1,180U $1,180F $525U $525F The spending variance for direct materials in May would be closest to: Multiple Choice $1,180U $1,180F $525U $525F