Vandall Corporation manufactures and sells a single product. Thecompany uses uni

Vandall Corporation manufactures and sells a single product. Thecompany uses units as the measure of activity in its budgets andperformance reports. During April the company budgeted for 7300units but its actual level of activity was 7340 units. Thecompany has provided the following data concerning the formulasused in its budgeting and its actual results for April:Data used in budgeting:Fixed element Variable elementper month per unitRevenue ___-___ $35.40Direct labor 0 $3.30Direct materials 0 15.90Manufacturing overhead 49260 1.20Selling andadministrative expenses 26600 0.10Total expenses $75800 $20.50Actual resultsfor April:Revenue $254146Direct labor $24722Direct materials $116496Manufacturing overhead $59608Selling andadministrative expenses $26494The overall revenue and spending variance (i.e. the variance fornet operating income in the revenue and spending variance column onthe flexible budget performance report) for April would be closesttoA. $6740 U.B. $6740 F.C. $6144 F.D. $6144 U.