Dermody Snow Removal's Cost Formula for Its Vehicle Operating Cost

Multiple Choice

Dermody Snow Removal's cost formula for its vehicle operating cost is $2,850 per month plus $317 per snow-day. For the month of December, the company planned for activity of 16 snow-days, but the actual level of activity was 14 snow-days. The actual vehicle operating cost for the month was $7,640. The spending variance for vehicle operating cost in December would be closest to:

A) $282 U
B) $282 F
C) $352 U
D) $352 F