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 $410 per month plus $101 per job plus $21 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 11 jobs and 121 meals, but the actual activity was 5 jobs and 104 meals. The actual cost for catering supplies in December was $3,250. The spending variance for catering supplies in December would be closest to:

Multiple Choice

• $812 U

• $812 F

• $151 U

• $151 F