Herrod 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 $570 per month plus $106 per job plus $22 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 December to be 14 jobs and 123 meals, but the actual activity was 9 jobs and 128 meals. The actual cost for catering supplies in December was $4120. The spending variance for catering supplies in December would be closest to