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Bade Midwifery's cost formula for its wages and salaries is $1,380 per month plus $238 per birth. For the month of October, the company planned

Bade Midwifery's cost formula for its wages and salaries is $1,380 per month plus $238 per birth. For the month of October, the company planned for activity of 103 births, but the actual level of activity was 99 births. The actual wages and salaries for the month was $25,940. The activity variance for wages and salaries in October would be closest to:

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