Fudala Snow Removal's cost formula for its vehicle operating cost is $1,390 per month plus $338 per snow-day. For the month of March, the company planned for activity of 21 snow-days, but the actual level of activity was 26 snow-days. The actual vehicle operating cost for the month was $9,800. The spending variance for vehicle operating cost in March would be closest to:

$1,312 U

$1,312 F <-- I got this one

$378 F

$378 U