Tysor Framing's cost formula for its supplies cost is $2,610 per month plus $17 per frame. For the month of July, the company planned for activity of 710 frames, but the actual level of activity was 712 frames. The actual supplies cost for the month was $14,540. The spending variance for supplies cost in July would be closest to: A. $140 U B. $174 F C. $140 F D. $174 U