Teel Printing uses two measures of activity, press runs and book set-ups, In the cost formulas in its budgets and performance reports. The cost formula for wages and salarles is $6,850 per month plus $404 per press run plus $954 per book set-up. The company expected its activity in July to be 208 press runs and 115 book set-ups, but the actual activity was 205 press runs and 114 book set-ups. The actual cost for wages and salaries in July was $198,580. The spending variance for wages and salaries in July would be closest to: Multiple Choice $154U $154 F $2.012 U $2.012 F