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 salaries is $$8,350$ per month plus $$401$ per press run plus $$951$ per book set$-$up$.$ The company expected its activity in July to be $205$ press runs and $112$ book set$-$ups, but the actual activity was $202$ press runs and $111$ book set$-$ups. The actual cost for wages and salaries in July was $$194,980.$

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

Multiple Choice

$$67$

$$2,087F$

$$67F$

$$2,087$