Sesareo Tile Installation Corporation measures its activity in terms of square feet of

tile installed. Last month, the budgeted level of activity was 1,130 square feet and the

actual level of activity was 1,180 square feet. The company's owner budgets for

supply costs, a variable overhead cost, at $2.60 per square foot. The actual supply cost

last month was $2,130. In the company's flexible budget performance report for last

month, what would have been the variance for supply costs?

		$808 F
		$938 F
		$90 U
		$130 U