A company's cost formula for its salaries and wages cost is $2.850 per month plus $317 per job. For the month of February, the company planned for activity of 16 jobs, but the actual level of activity was 14 jobs. The actual salaries and wages cost for the month was $7,640. The spending variance for salaries and wages cost in February would be closest to: O $352 F $352 U $282 F O $282 U