Spirer Corporation manufactures and sells a single product.The company uses units as the measure of activity in its budgets and performance reports.During September, the company budgeted for 6, 700 units, but its actual level of activity was 6, 750 units.The company has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting: 
Actual results for September: 
The activity variance for net operating income in September would be closest to:
Definitions:
Throughput Time
The total time required to produce a product from start to finish, including processing, inspection, and delivery times.
Fill Orders
The process of completing customer orders by preparing and dispatching the requested goods.
Manufacturing Cycle Efficiency
A metric that measures the effectiveness of a manufacturing process, focusing on the ratio of productive time to total cycle time.
Custom Home Elevators
Specially designed elevators for residential homes, tailored according to the specific needs and space requirements of the homeowner.
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