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 spending variance for direct materials in April would be closest to:
Definitions:
Transportation Cost
Expenses associated with the movement of goods or materials from one location to another, including fuel, labor, and maintenance expenses.
Economic Deregulation
Reduction of government power over certain industries, aimed at improving market efficiencies and fostering competition.
Carriers
Companies that provide transportation services for goods, typically including freight companies, airlines, and shipping lines.
Competition
The rivalry between businesses or suppliers to attract customers and achieve higher sales, often leading to innovation and better quality offerings.
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