Teel Printing uses two measures of activity press runs and book setsupsi 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 setup. The company expected its activity in July to be 212 press runs and 119 book setsups. but the actual activity was 2053 press runs and 118 book setsups. The actual cost for wages and salaries in July was $203380. The spending variance for wages and salaries in July would be closest to