Dermody Snow Removal's cost formula for its vehicle operating cost is $3,060 per month plus $336 per snow-day. For the month of December, the company planned for activity of 18 snow-days, but the actual level of activity was 20 snow-days. The actual vehlicle operating cost for the month was $9,385. The spending variance for vehicle operating cost in December would be closest to: Multiple Choice $277 U $277 F 395 F $395 U