Catering uses two measures of activity, Jobs and meals In the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $490 per month plus $109 per job plus $29 per meal. A typical Job Involves serving a number of meals to guests at a corporate function or at a host's home. The company expected Its activity in March to be 19 Jobs and 129 meals, but the actual activity was 12 Jobs and 136 meals. The actual cost for catering supplies in March was $5, 630. The spending variance for Catering supplies in March would be closest to: $672 U $112 F $672 F $112 U