herrod catering uses two measures of activity, jobs and meals, in the cost formulas in its budgets and performance reports. the cost formula for catering supplies is $400 per month plus $100 per job plus $20 per meal. a typical job involves serving a number of meals to guests at a corporate function or at a host's home. the company expected its activity in december to be 10 jobs and 120 meals, but the actual activity was 4 jobs and 103 meals. the actual cost for catering supplies in december was $3,140. the spending variance for catering supplies in december would be closest to: multiple choice $280 u $280 f $660 u $660 f