A movie theater uses two activity measures, movies shown and customers. The cost formula for the theater's operating costs is $55,000 per month plus $400 per movie shown plus $3 per customer. The theater expected to show 12 movies in October and expected to have 1,200 customers. The theater actually showed 13 movies during October and actually had 980 customers. The theater incurred actual costs of $63,812. What is the theater's activity variance for October? A. 672 U B. 260 F C. 672 F D. 260 U