Bade Midwifery's cost formula for its wages and salaries

Bade Midwifery's cost formula for its wages and salaries is $1,340 per month plus $230 per birth. For the month of October, the company planned for activity of 114 births, but the actual level of activity was 110 births. The actual wages and salaries for the month was $27,592. The activity variance for wages and salaries in October would be closest to: Multiple Choice $920 F O $32 U $920 U O $32 F