Pratte Boat Wash's Cost Formula for Its Cleaning Equipment and Supplies

Pratte Boat Wash's cost formula for its cleaning equipment and supplies is $2,540 per month plus $45 per boat. For the month of April, the company planned for activity of 59 boats, but the actual level of activity was 11 boats. The actual cleaning equipment and supplies for the month was $3,260.The activity variance for cleaning equipment and supplies in April would be closest to:

A) $2,160 F
B) $1,935 U
C) $1,935 F
D) $2,160 U