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 or wages and salaries is $8,350 per month plus $401 per press run plus $951 per book set-up. The company expected its activity in July to be 205 press uns and 112 book set-ups, but the actual activity was 202 press runs and 111 book set-ups. The actual cost for wages and salaries in July was $194,980. The spending variance for wages and salaries in July would be closest to: Multiple Choice $2,087 U $67 U $2,087 F $67 F