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 $4,850 per month plus $408 per press run plus $958 per book set-up. The company expected its activity in July to be 212 press runs and 119 book set-ups, but the actual activity was 209 press runs and 118 book set-ups. The actual cost for wages and salaries in July was $203,380. The spending variance for wages and salaries in July would be closest to: Multiple Choice $214 U $1,968 F $214 F $1,968 U