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 5,160 units, but its actual level of activity was 5,110 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 unitRevenue - $ 40.20Direct labor $ 0 $ 6.10Direct materials 0 16.30Manufacturing overhead 42,100 1.90Selling and administrative expenses 23,300 0.80Total expenses $ 65,400 $ 25.10Actual results for May:Revenue $ 198,410Direct labor $ 29,165Direct materials $ 80,865Manufacturing overhead $ 50,905Selling and administrative expenses $ 23,280The spending variance for manufacturing overhead in May would be closest to: