The following information relates to questions 19 through 22. Prime 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 $7,220 per month plus $650 per press run plus $1,110 per book set-up. The company expected its activity in January to be 188 press runs and 117 book set-ups, but the actual activity was 191 press runs and 114 book set-ups. The actual cost for wages and salaries in January was $269,270. 19. The wages and salaries in the planning budget for January would be: A. $257,910 B. $259,290 C. $265,041 D. $269,270 20. The wages and salaries in the flexible budget for January would be: A. $259,290 B. $269,270 C. $263,428 D. $257,910 21. The activity variance for wages and salaries in January would be: A. $9,980 F B. $1,380 U C. $1,380 F D. $9,980 U 22. The spending variance for wages and salaries in January would be: A.$11,360 F B. $9,980 U C. $9,980 F D.$11,360 U