Assume that a company provided the following cost formulas for three of its expenses (where q refers to the number of hours worked):

Rent (fixed) $3,000

Supplies (variable) $4.00 q

Utilities (mixed) $150 + $0.75 q

The companys planned level of activity was 2,000 hours and its actual level of activity was 1,900 hours. The actual amount of supplies expense for the period was $7,845. What is the spending variance for supplies expense?

245 F

245U

490U

490F