Uber Corporation manufactures and sells a single product. The company uses units as the measure...

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Uber Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 6,100 units, but its actunl level of activity was 6,050 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May Data used in budgeting Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Fixed element per month $0 $0 0 31,000 24,900 $ 55,900 Variable element per unit $ 33.60 $ 5.60 13.20 1.10 0.30 $ 20.20 Actual results for May Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 204,100 $ 33, 360 $ 81,200 $ 40,500 $ 30,410 The activity variance for direct labor in May would be closest to The activity variance for direct labor in May would be closest to: Multiple Choice $280 F $280 U $800 F $800 U

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