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 5,000 units, but its actual level of activity was 4.960 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 FixedVariable elenent elenent per monthiunit per Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 30.00 0 2.90 110 $61,800$15.2 910.80 38,100 23,700.4 Actual results for June: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses$ 25,754 $151,350 $ 13,867 $ 51,343 $ 43,486 The activity variance for net operating income in June would be closest to