Kelley Printing uses two measures of activity, press runs, and book set- ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $3950 per month plus $408 per press run plus $958 per book set-up. The company expected its activity in July to be 216 press runs and 123 book set-ups, but the actual activity was 213 press runs and 122 book set-ups. The actual cost for wages and salaries in July was $208,180. The spending variance for wages and salaries in July would be closest to: O $1732F O $450 U O $450 F. $1732 U