Lampert Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During March, the company budgeted for 6,100 units, but its actual level of activity was 6,060 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for March: 
-The spending variance for direct materials in March would be closest to:
Definitions:
Coronary Heart Disease
A condition characterized by the impairment of the heart's blood supply due to plaque buildup in the coronary arteries, leading to heart attacks and angina.
Eclectic View
An approach that combines methods and theories from various schools of thought to address psychological issues.
Psychologists
Professionals who study mental processes and behavior in humans and animals through observation, experimentation, and analysis.
Cultural Personality
How culture affects personality traits and behaviors, acknowledging that different cultures can lead to variations in personality across populations.
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