30) Rushton Hospital bases its budgets on patient-visits. The hospital's static planning budget for May appears below: Budgeted number of patient-visits.... 7,700 Laundry(@ $7.00 per patient-visit)..53,900 Salaries... Oocupanoy coet. Total 47,740 67.760 $208,670 Actual results for the month were: Actual number of patient-visits Supplies 7,800 $42,300 $55,560 $48,580 Laundry. Salaries.. Oocupanoy cost.... $70,620 The spending variance for occupancy costs for the month is: A. $1,980 F B. $1,980 U C. $2,860 U D. $2,860F