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 $5,850 per month plus $406 per press run plus $956 per book set-up. The company expected its activity in July to be 210 press runs and 117 book set-ups, but the actual activity was 207 press runs and 116 book set-ups. The actual cost for wages and salaries in July was $200,980. The spending varlance for wages and salaries in July would be closest to: Multiple Choice $192 U $1,982F $192F $1,982U