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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

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 $490 per month plus $109 per
job plus $29 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 19 jobs and 129
meals, but the actual activity was 12 jobs and 112 meals. The
actual cost for catering supplies in December was $5,630. The
spending variance for catering supplies in December would be
closest to:

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