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 laundry costs in the flexible budget performance report for the month is: