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 5,800 units, but its actual level of activity was 5,760 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 Variable element per month per unit Revenue $ 0 $ 29.20 Direct labor $ 0 $ 3.80 Direct materials 0 9.90 Manufacturing overhead 38,900 1.50 Selling and administrative expenses 24,500 0.30 Total expenses $ 63,400 $ 15.50 Actual results for June: Revenue $ 170,258 Direct labor $ 21,347 Direct materials $ 54,759 Manufacturing overhead $ 47,430 Selling and administrative expenses $ 26,268 The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for June would be closest to