Tysor Framing's cost formula for its supplies cost is $2,740 per month plus $27 per frame. For the month of July, the company planned for activity of 1200 frames, but the actual evel of activity was 1206 frames. The actual supplies cost for the month was $35,082. The spending variance for supplies cost in July would be closest to: O $220 F O $58 F O $220 U