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 $$4,150$ per month plus $$404$ per press run plus $$954$ per

book set$-$up$.$ The company expected its activity in July to be $220$ press runs and $127$ book set$-$ups, but the actual activity

was $217$ press runs and $126$ book set$-$ups. The actual cost for wages and salaries in July was $$212,980.$

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

Multiple Choice

$$958$ U

$$1,208$ F

$$958$ F

$$1,208$ U