The spending variance for supplies costs for the month is:

A) $2,370 U
B) $2,370 F
C) $2,830 F
D) $2,830 U

Spending Variance

The difference between the actual amount of money spent and the budgeted or expected amount in cost accounting, often related to manufacturing costs.

Supplies Costs

The amount spent on obtaining various materials and goods necessary for the operation of a business.