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 $$4,350$ per month plus $$409$ per press run plus $$959$ per book set$-$up$.$ The company expected its activity in July to be $213$ press runs and $120$ book set$-$ups, but the actual activity was $210$ press runs and $119$ book set$-$ups. The actual cost for wages and salaries in July was $$204,580.$

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

Multiple Choice

$$219$ U

$$1,967$ F

$$219$ F

$$1,967$ U