structure.com/us/1092105 ataka Momse Per NOW 217. Hammes Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During February, the company budgeted for 5.500 units, but its actual level of activity was 5.510 units. The company has provided the following data concerning the formulas to be used in its budgeting Fixed element per month Var element per dient visit Revenue 1 $43.10 Director o $6.20 Direct materials 0 $15.70 Manufacturing overhead $47 BOO $140 Selling and admin expenses 527300 5.70 Total expenses $75.100 $24.00 The activity variance for direct labor in February would be closest to 562 56