Diemert Corporation bases its budgets on machine-hours. The company's static planning budget for June appears below:

Budgeted number of machine-hours	5,600
Supplies (@ $9.20 per machine-hour)	$51,520
Power (@ $9.30 per machine-hour)	52,080
Salaries	61,600
Equipment depreciation	67,760
Total	$232,960

Actual results for the month were:

Actual number of machine-hours	5,900
Supplies	$49,100
Power	$58,630
Salaries	$60,680
Equipment depreciation	$67,140

The spending variance for supplies costs in the performance report for the month should be:

$5,180 F

$2,420 U

$5,180 U

$2,420 F