Blackwater Company manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During August, the company budgeted for 5,140 units, but its actual level of activity was 5,090 units. Blackwater has provided the following data concerning the formulas used in its budgeting and its actual results for August: Data used in budgeting: Fixed element per month Variable element per unit Revenue 0 $ 40.00 Direct labor $ 0 $ 5.90 Direct materials 0 16.10 Manufacturing overhead 41,900 1.70 Selling and administrative expenses 23,100 .60 Total expenses $ 65,000 $ 24.30 Actual results for August: Revenue $ 198,210 Direct labor $ 28,965 Direct materials $ 80,665 Manufacturing overhead $ 49,905 Selling and administrative expenses $ 23,080 The spending variance for manufacturing overhead in August would be closest to: Group of answer choices $648 U $733 U $733 F $648 F