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 $3.900 per month plus $409 per press run plus 5959 per book set-up. The company expected its activity in July to be 215 press runs and 122 book set-ups, but the actual activity was 212 press runs and 121 book set-ups. The actual cost for wages and salaries in July was $206.980. The spending variance for wages and salaries in July would be closest to