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 $530 per month plus $102 per job plus $33 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 133 meals, but the actual activity was 5 jobs and 116 meals. The actual cost for catering supplies in December was $5,350.
The spending variance for catering supplies in December would be closest to:
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