Dermody Snow Removal's cost formula for its vehicle operating cost is $3,040 per month plus $334 per snow-day. For the month of December, the company planned for activity of 16 snow-days, but the actual level of activity was 18 snow-days. The actual vehicle operating cost for the month was $8,660. The spending variance for vehicle operating cost in December would be closest to:
A. 276 U
B. 276 F
C. 392 F
D. 392 U
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