01) a) The following budgeted and actual costs existed for the Placement Office of Tempes community college for 2009. Budget Actual Salaries for professional staff $459,000 $495,000 Printing and postage 1,950 2,730 Job fair events 13,800 20,400 Depreciation on computer equipment 3,600 3,600 Supplies 8,700 9,600 What is the total variance? Note: just give the number with no $ sign and no commas b) Several activities related to different businesses follow. (a) Preparing a purchase order (b) Storing raw materials (6) Reworking products (d) Handling customer complaints (e) Sewing fabric to make clothing (Inspecting quality of purchased material (g) Matching receiving reports to purchase orders (h) Ringing up a customer sale on a register (1) Printing a customer's airline ticket 0 Moving products from one area to another (k) Copying documents in a law office 1) Inspecting the finished product in a pharmaceutical company (m) Packing men's dress shirts in cellophane bags (n) Designing a new product (0) Filing paid supplier invoices (p) Issuing engineering change orders for products (q Mixing ingredients to make salad dressing (1) Assembling product parts (5) Cleaning up spills (6) Bagging clothing after dry cleaning Required: Identify which of the listed items are value-added from the standpoint of the end customer for the organization performing the task