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 $5,350 per month plus $407 per press run plus $957 per book set-up. The company expected its activity in July to be 211 press runs and 118 book set-ups, but the actual activity was 208 press runs and 117 book set-ups. The actual cost for wages and salaries in July was $202,180. The spending variance for wages and salaries in July would be closest to: Multiple Choice O $205 U O $1,973 F d $205 F $1,973 U O