please help!

Lake ShowBoat Wash's cost formula for its cleaning equipment and supplies is $2,580 per month plus $49 per boat. For the month of April, the company planned for activity of 54 boats, but the actual level of activity was 12 boats. The actual cleaning equipment and supplies for the month was $3,250. The spending variance for cleaning equipment and supplies in April would be closest to: Multiple Choice $1.976U $1,976F $82U Multiple Choice $1,976U $1,976F $82U $82F