Celias Midwifery's cost formula for its wages and salaries is $2, 410 per month plus $292 per birth. For the month of March, the company planned for activity of 113 births, but the actual level of activity was 116 births. The actual wages and salaries for the month was $35, 340. The spending variance for wages and salaries in March would closest to: $942 U $66 U $942F $66 F