Bade Midwifery's cost formula for its wages and salaries is $1,330 per month plus $260 per birth. For the month of October, the company planned for activity of 113 births, but the actual level of activity was 109 births. The actual wages and salaries for the month was $30,740. The activity variance for wages and salaries in October would be closest to: Multiple Choice $30 U O O $1,040 F $1,040 U $30 F