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 $5,350 per month plus $407 per press run plus $957 per book set-up. the company expected its activity in july to be 211 press runs and 118 book set-ups, but the actual activity was 208 press runs and 117 book set-ups. the actual cost for wages and salaries in july was $202,180. the spending variance for wages and salaries in july would be closest to: