Isadore Hospital bases its budgets on patient-visits. The hospital's static planning budget for July appears below:

Budgeted number of patient-visits	7,700
Supplies (@ $4.60 per patient-visit)	$ 35,420
Laundry (@ $7.20 per patient-visit)	55,440
Salaries	46,200
Occupancy costs	67,760
Total	$ 204,820

Actual results for the month were:

Actual number of patient-visits	7,800
Supplies	$38,250
Laundry	$61,240
Salaries	$46,190
Occupancy costs	$65,650

The spending variance for supplies costs in the flexible budget performance report for the month is:

a.) $2,370 U

b.) $2,370 F

c.) $2,830 F

d.) $2,830 U