Meadows Consulting's cost formula for its salaries and wages cost is $2,850 per month plus $317 per client. For the month of October, the company planned for activity of 16 clients, but the actual level of activity was 14 clients. The actual salaries and wages cost for the month was $7,640. The spending variance for salaries and wages cost in October would be closest to: O $282 U $352 U $352 F $282 F