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 $4,050 per month plus $406 per press run plus $956 per book set-up. The company expected its activity in July to be 218 press runs and 125 book set-ups, but the actual activity was 215 press runs and 124 book set-ups. The actual cost for wages and salaries in July was $210,580.

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