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Pratte Boat Wash's cost formula for its cleaning equipment and supplios is $2,490 per month plus $47 per boat For the month of April, the company planned for activity of 54 boats, but the actual level of activity was 12 boats. The actual cleaning equipment and supplles for the month was $3,150. The spending variance for cleaning equipment and supplies in April would be closest to: Multiple Chaice 596F $960 \$te7e U $4878 F