Bear Diner is a charity supported by donations that provides free meals to the homeless. The diner's budget for the year was based on 2,600 meals, but the diner actually served 2,278 meals. The diner's director has provided the following cost formulas used in this year's original planning (static) budget: The director has also provided the diner's, statement of actual expenses for the year: What is the spending variance for kitchen operations? Report favorable as a positive amount and unfavorable pis a negative amount. Round to a whole number