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 $7,350 per month plus $403 per press run plus $953 per book set-up. The company expected its activity in July to be 207 press runs and 114 book set-ups, but the actual activity was 204 press runs and 113 book set-ups. The actual cost for wages and salaries in July was $197,380. The spending variance for wages and salaries in July would be closest to: $2,033 F $129 F $2,033 U $129 U