Sissac 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 $440 per month plus $104 per job plus $24 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 May to be 14 jobs and 124 meals, but the actual activity was 8 jobs and 131 meals. The actual cost for catering supplies in May was $4,250. The spending variance for catering supplies in May would be closest to:

$166 F

$622 F

$622 U

$166 U