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FIFA Corp.'s cost formula for its scuba diving operating cost is $3,080 per month plus $338 per scuba diving-day.

For the month of April, the company planned for activity of 20 scuba diving-days, but the actual level of activity was 22 scuba diving-days.

FIFA's actual scuba diving operating cost for the month was $10,130.

Question: FIFA's spending variance for scuba diving operating cost in April would be closest to:

a) $386 U

b) $290 U

c) $290 F

d) $386 F