Hejl Catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. The cost formula for catering supplies is $540 per month plus $103 per job plus $34 per meal. A typical job involves serving a number of meals to guests at a corporate function or at a host's home. The company expected its activity in March to be 11 jobs and 120 meals, but the actual activity was 6 jobs and 125 meals. The actual cost for catering supplies in March was $5,230. The spending variance for catering supplies in March would be closest to: A.$178 F B.$523 U C.$523 F D.$178 U