Dermody Snow Removal's cost formula for its vehicle operating cost is $$3,020$ per month plus $$332$ per snow$-$day. For the month of December, the company planned for activity of $14$ snow$-$days, but the actual

level of activity was $16$ snow$-$days. The actual vehicle operating cost for the month was $$7,945.$ The spending variance for vehicle operating cost in December would be closest to:

Multiple Choice

$$277$ U

$$277$ F

$$387$ F

$$387U$