Trevorrow Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During June, the company budgeted for 6,200 units, but its actual level of activity was 6,160 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for June:Data used in budgeting: 
Actual results for June:
The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for June would be closest to:
Definitions:
HR Professionals
Individuals who work in the human resources field, focusing on recruitment, management, and development of company personnel.
Business Decision Making
The process by which business leaders and managers choose among alternatives to achieve organizational goals efficiently and effectively.
Local Human Capital
The collective skills, knowledge, and abilities of individuals within a specific local area or community.
Corporate Human Capital
Represents the collective knowledge, skills, and abilities of an organization’s workforce and their value to the company.
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