MacPhail Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During April, the company budgeted for 5,600 units, but its actual level of activity was 5,650 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April:
Data used in budgeting:
Actual results for April: 
-The revenue variance for April would be closest to:
Definitions:
Net Method
A way of recording purchases or sales of goods that directly factors in any discounts or allowances at the time of the transaction.
Gross Method
An accounting method for recording purchases at the full invoice price without deducting any cash discounts offered.
Cash Discounts
A reduction in the amount owed by a customer if payment is made within a specified time frame.
Period-End Adjusting Entry
An accounting record made at the end of an accounting period to allocate income and expenditures to the appropriate period.
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