TB MC Qu. 9-342 Teel Printing uses two measures... Teel Painting uses two measures of activity pressure and book set-ups in the cost forms in its budgets and performance reports. The cost formula for wages and salaries is $8.850 per month plus $400 per press un plus $950 per book setup. The company expected its activity in July to be 204 press runs and 11 book set but the actual activity was 201 press runs and book setups. The actual cost for wages and salaries was 510270 The spending variance for wages and sales in July would be cosest to