Ingrum Framing's cost formula for its supplies cost is $1,010 per month plus $11 per frame. For the month of June, the company planned for activity of 611 frames, but the actual level of activity was 601 frames. The actual supplies cost for the month was $8,170. The spending variance for supplies cost in June would be closest to:
$549 U
$439 F
$549 F
$439 U