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 $400 per month plus $100 per job plus $20 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 10 jobs and 120 meals, but the actual activity was 4 jobs and 103 meals. The actual cost for catering supplies in December was $3,140. The spending variance for catering supplies in December would be closest to:

• $660 U

• $660 F

• $280 U

• $280 F