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 $430 per month plus $103 per job plus $23 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 13 jobs and 123 meals, but the actual activity was 7 jobs and 106 meals. The actual cost for catering supplies in December was $3,950. The spending variance for catering supplies in December would be closest to:

Multiple Choice

• $648 U

• $648 F

• $361 U

• $361 F