Ultimate 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 $4,100 per month plus $405 per press run plus $955 per book set-up. The company expected its activity in July to be 219 press runs and 126 book set- ups, but the actual activity was 216 press runs and 125 book set-ups. The actual cost for wages and salaries in July was $211,780. The spending variance for wages and salaries in July would be closest to: Multiple Choice $825 U $825 F $1,345 F $1,345 U