Tarun corporationmanufactures and send a single produce he company uses units as budgets and performance reports. During March, the company budgeted for 7,900 units, but its actual level of activity was 7,860 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Fixed element Variable element per per month unit Revenue $ 39.80 Direct labor $ 0 $ 7.70 Direct materials 0 18.00 Manufacturing overhead 38,200 1.50 Selling and administrative expenses 27,400 0.50 Total expenses $65,600 $ 27.70 Actual results for March: R Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses The activity variance for selling and administrative expenses in $297,318 $59.962 $135,850 $51,370 $31,950