Feemster Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 6,030 units, but its actual level of activity was 5,980 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting: Fixed element per month Variable element per unit Revenue - $ 31.20 Direct labor $ 0 $ 6.90 Direct materials 0 9.90 Manufacturing overhead 38,300 2.60 Selling and administrative expenses 25,900 2.10 Total expenses $ 64,200 $ 21.50 Actual results for October: Revenue $ 182,595 Direct labor $ 38,010 Direct materials $ 56,300 Manufacturing overhead $ 52,275 Selling and administrative expenses $ 38,170 The activity variance for selling and administrative expenses in October would be closest to: