Trevorrow Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for 6,700 units, but its actual level of activity was 6,660 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June:

Data used in budgeting:

Fixed element per monthVariable element per unitRevenue-$28.10Direct labor$0$2.50Direct materials010.40Manufacturing overhead37,7001.20Selling and administrative expenses23,3000.30Total expenses$61,000$14.40

Actual results for June:

Revenue$194,472Direct labor$16,145Direct materials$67,059Manufacturing overhead$45,587Selling and administrative expenses$25,363

The activity variance for net operating income in June would be closest to: