22.2. Lakeside has closed its books for the first half of the fiscal year. Calculate the variance and variance percentage of the data presented in Table 22.6. Table 22.6 Lakeside Year-to-Date Budget and Actual YTD YTD Budget Actual FEES 5,000 3,785 FEE REVENUE 5,000 3,785 All Revenue 5,000 3,785 REGULAR PAY 132,710 122,360 BENEFITS 44,442 41,816 TOTAL PERSONNEL 177,152 164,176 GENERAL SUPPLIES 1,095 SUPPLIES 1,095 SERVICE CONTRACT 2,644 1,798 TRAINING 1,543 300 TRAVEL 2,219 1,209 POSTAGE 120 336 SERVICES 6,526 3,643 EQUIPMENT 5,000 CAPITAL 5,000 All Expenditures 189,773 167,819