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Privett Hospital bases its budgets on patient-visits. The hospital's static planning budget for November appears below: Budgeted number of patient-visits 3,500 Supplies (@ $3.70 per

Privett Hospital bases its budgets on patient-visits. The hospital's static planning budget for November appears below:

Budgeted number of patient-visits 3,500
Supplies (@ $3.70 per patient-visit) $12,950
Laundry (@ $4.90 per patient-visit) 17,150
Salaries 18,550
Occupancy costs 19,250
Total $67,900

Actual results for the month were:

Actual number of patient-visits 3,700
Supplies $12,830
Laundry $17,650
Salaries $19,220
Occupancy costs $20,190

The spending variance for occupancy costs in the performance report for the month is:

$940 F

$160 F

$160 U

$940 U

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