The expense portion of Eureka Co.'s planning budget is as follows: C = 700 customers t = 200 treatments Wages and Salaries ($65,000 + $6t) $66,200 Licensing ($4,000) 4,000 Supplies ($40t) 8,000 Billing Costs ($20) 1,400 If there are actually 600 customers served and 180 treatments provided and actual supplies costs total $6,300, what is the spending variance for "Supplies?" A. $900 Favorable B. $800 Favorable OC. $900 Unfavorable D. $800 Unfavorable