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

Budgeted number of patient-visits		2,400
Supplies (@ $2.40 per patient-visit)	$	5,760
Laundry (@ $3.90 per patient-visit)		9,360
Salaries		19,770
Occupancy costs		19,680
Total	$	54,570

Actual results for the month were:

Actual number of patient-visits		2,650
Supplies	$	5,370
Laundry	$	10,002
Salaries	$	20,765
Occupancy costs	$	21,050

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

$990 F

$990 U

$390 F

$390U