Tel 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 $5.350 per month plus $407 per press run plus $957 perbackup. The compare d activity in July to be 211 press runs and 118 book set ups, but the actual activity was 20 press rund 117 book s . The acconto wages and salaries in July was $202.180. The spending variance for wages and salaries in July would be closest to Multiple Choice O $205 U $1,973 F $205 F