Pittman Framing's cost formula for its supplies cost is $1,020 per month plus $12 per frame. For the month of November, the company planned for activity of 612 frames, but the actual level of activity was 602 frames. The actual supplies cost for the month was $8,100. The spending variance for supplies cost in November would be closest to: Multiple Choice 0 $144 0 $264 F O 0 $144 F 0 $264 U