Coderre Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During July, the company budgeted for 7,800 units, but its actual level of activity was 7,780 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting: 
Actual results for July: 
The spending variance for direct materials in July would be closest to:
Definitions:
Harmony
A state of agreement, peacefulness, or concord between individuals or groups; also refers to a pleasing combination of musical notes.
Cognitive Dissonance
A psychological state that occurs when an individual holds two or more contradictory beliefs, ideas, or values at the same time, often leading to discomfort and a drive to reduce the inconsistency.
Social Pressure
The influence that is exerted by society or a social group on an individual, encouraging conformity to social norms or expectations.
Mass Killing
The intentional and indiscriminate murder of a large number of people by individuals, groups, or state agents.
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