A company uses two measures of its activity: the number of customers and service hours. The company's data for the month of November are below: Budget Costs: Fixed Cost per Month Variable Cost per customer Variable Cost per service hour Number of customers in November Number of service hours in November $42,800 $5 per customer $60 per service hour Budget Actual 446 460 154 149 Actual total costs for the month of November were $39,400. Q. The company's November Spending Variance would be closest to: