Pittmans framing cost formula for its supplies cost is $1150 per month plus $11 per frame for the month of November the company plan for there to to 792 frames but the actual level of activity was 789 frames the actual supplies cost for the month was $9480 for spending variance for supplies cost November would be closest to

A) $349 U

B) $349 F

C) $382 U

D) $382 F