teal printing uses two measures of activity, Press runs and books set ups, in the cost formulas in its budget and performance reports. The cost formula for wages and salaries is $3950 per month plus $408 per press run plus $958 per book set up. The company expected it's activity in July to be 216 press runs and 123 books set ups, but the actual activity was 213 press runs and 122 books set ups. The actual cost for wages and salaries in July was $208,180.

The spending variance for wages and salaries in July would be closest to?

A. 450F

B. 1,732 F

C. 450 U

D. 1732 U

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