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

Multiple Choice

Ishibashi Snow Removal's cost formula for its vehicle operating cost is $1,240 per month plus $337 per snow-day. For the month of February, the company planned for activity of 17 snow-days, but the actual level of activity was 12 snow-days. The actual vehicle operating cost for the month was $5,140. The spending variance for vehicle operating cost in February would be closest to:

A) $144 U
B) $1,829 U
C) $1,829 F
D) $144 F