Vandall Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During April, the company budgeted for 7,300 units, but its actual level of activity was 7,340 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April: Data used in budgeting: Fixed element Variable element per month per unit Revenue ___-___ $35.40 Direct labor 0 $3.30 Direct materials 0 15.90 Manufacturing overhead 49,200 1.20 Selling and administrative expenses 26,600 0.10 Total expenses $75,800 $20.50 Actual results for April: Revenue $254,146 Direct labor $24,722 Direct materials $116,496 Manufacturing overhead $59,608 Selling and administrative expenses $26,494 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 April would be closest to