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Pittman Framing's cost formula for its supplies cost is $1,150 per month plus $11 per frame. For the month of November, the company planned for

Pittman Framing's cost formula for its supplies cost is $1,150 per month plus $11 per frame. For the month of November, the company planned for activity of 789 frames, but the actual level of activity was 792 frames. The actual supplies cost for the month was $9,480. The spending variance for supplies cost in November would be closest to:

A) $349 F

B) $382 U

C) $382 F

D) $349 U

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