Spirer Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During September, the company budgeted for 6,700 units, but its actual level of activity was 6,750 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for September Data used in budgeting: Variable Fixed element per month element per unit $31.30 Revenue. Direct labor.. Selling and administrative expenses $7.20 9.80 1.60 0.60 $19.20 35.200 22 800 $58.000 Total expenses Actual results for September: Revenue Direct laborum Direct materials.... $211, 195 $49.120 $62.880 $46.990 $27 620 g overhead. The activity variance for direct labor in September would be closest to