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 $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 host's home. The company expected its activity in December to be 11 jobs and 120 meals, but the actual activity was 6 jobs and 125 meals. The actual cost for catering supplies in December was $5,230. The spending variance for catering supplies in December would be closest to: Multiple Choice \$178 F $178 U $523 U $523F