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 5,700 units, but its actual level of activity was 5,660 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 Variable element per month per unit Revenue $0 $ 28.10 Direct labor $0 $ 3.70 Direct materials 0 9.80 Manufacturing overhead 1.40 38,800 24,400 Selling and administrative expenses 0.20 Total expenses $ 63,200 $15.10 Actual results for June: Revenue $ 163,008 Direct labor $ 20,404 Direct materials $ 53,208 Manufacturing overhead $ 46,619 Selling and administrative expenses $ 25,567 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