Wayland Corporation's static planning budget for April appears below. The company bases its budgets on machine-hours. In April, the actual number of machine-hours was 6,600, the actual supplies cost was $64,040, the actual power cost was $7,070, the actual salaries cost was $88,300, and the actual equipment depreciation was $7,430. The spending variance for supplies cost in the flexible budget performance report for the month should be: A) $5,540 F B) $4,640 U C) $4,640 F D) $5,540 U