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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 3,600 Supplies (@ $3.50 per

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

Budgeted number of patient-visits 3,600
Supplies (@ $3.50 per patient-visit) $ 12,600
Laundry (@ $5.10 per patient-visit) 18,360
Salaries 18,960
Occupancy costs 21,360
Total $ 71,280

Actual results for the month were:

Actual number of patient-visits 3,860
Supplies $ 12,300
Laundry $ 19,407
Salaries $ 19,635
Occupancy costs $ 22,545

The spending variance for supplies costs in the flexible budget performance report for the month is:

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