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 5,120 units, but its actual level of activity was 5,070 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: 
Actual results for May:
The spending variance for manufacturing overhead in May would be closest to:
Definitions:
No-Fault Divorce
A divorce in which neither party is deemed to be at fault for the breakdown of the marriage.
Living Separately
A situation in which a couple lives in different places, often as a step in the separation or divorce process.
Petitioning Party
The individual or group that initiates a legal action or request for a formal inquiry.
Divorce
The formal termination of a marriage through a court or authorized entity.
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