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 6,100 units, but its actual level of activity was 6.060 units. The company has provided the following date concerning the formulas used in its budgeting and its actual results for June: Data used in budgeting: Fixed Variable element element per per month unit Revenue 28.20 Direct labor Direet materials Manufacturing overhead Selling and administrative expensen Total expensen $0 3.30 0 10.20 1.40 0.30 64, 0005.20 39,200 24,800 Actual results for June: Revende Direct labor Direct materials Manufacturing overhead selling and administrative expenses s 26,673 $177,558 s 19,448 $ 59,532 47.559 The overall revenue and spending variance(ie, the variance for net operating Income in the revenue and budget performance reportj for June would be closest to: spending variance column on the lexibie