Sams 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 $560 per month plus $105 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 13 jobs and 122 meals, but the actual activity was 8 jobs and 127 meals. The actual cost for catering supplies in December was $3950. The spending variance for catering supplies in December would be closest to: O $1170 O $537 F $537 U O $117 F