Lenci 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 5,170 units, but its actual level of activity was 5,120 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:

fixed element per month variable element per unit
revenue - $ 40.30
direct labor $ 0 $ 6.20
direct materials 0 16.40
manufacturing overhead 42,200 2.00
selling and administrative expenses 23,400 .90
total expenses $ 65,600 $ 25.50
actual results for may:

revenue $ 198,510
direct labor $ 29,265
direct materials $ 80,965
manufacturing overhead $ 51,905
selling and administrative expenses $ 23,380
the spending variance for manufacturing overhead in may would be closest to: