Piechocki 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 6,600 units, but its actual level of activity was 6,550 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 monthVariable element per unit Revenue - $34.10 Direct labor$0 $6.10 Direct materials 0 13.70 Manufacturing overhead 36,000 1.60 Selling and administrative expenses 25,400 0.80 Total expenses$61,400 $22.20 Actual results for May: Revenue$224,900 Direct labor$39,870 Direct materials$91,500 Manufacturing overhead$43,000 Selling and administrative expenses$30,460 The spending variance for direct materials in May would be closest to: