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

Budgeted number of patient-visits	7,700
Budgeted variable overhead costs:
Supplies (@$4.60 per guest-day)	$35,420
Laundry (@$7.20 per guest-day)	55,440
Total variable overhead cost	90,860
Budgeted fixed overhead costs:
Salaries	46,200
Occupancy costs	67,760
Total fixed overhead cost	113,960
Total budgeted overhead cost	$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

What is the variance for occupancy costs in the flexible budget performance report for the month?

a) $2110 F

b) $2110 U

c) $2990 F

d) $2990 U