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 $4,000 per month plus $407 per press run plus $957 per book set-up. The company expected its activity in July to be 217 press runs and 124 book set-ups, but the actual activity was 214 press runs and 123 book set-ups. The actual cost for wages and salaries in July was $209, 380. The spending variance for wages and salaries in July would be closest to: Multiple Choice $571 U $1, 607 U $571 F $1, 607 F