Dermody Snow Removal's cost formula for its vehicle operating cost is $2,910 per month plus $321 per snow-day. For the month of December, the company planned for activity of 16 snow-days, but the actual level of activity was 14 snow-days. The actual vehicle operating cost for the month was $8,320. The spending variance for vehicle operating cost in December would be closest to:

$274 U $274 F $916 U $916 F