. Corporation runs popular "Hot and Cold, Fast and Slow Yoga" workshops. The corporation bases its budget on two measures of activity: number of participants and number of workshops. In 2021, the corporation budgeted for 300 participants and 15 workshops. The management used the following data in its budgeting: Q) What is the total spending variance (i.e. variance for all expenses together) for 2021 ? (Just the amount.) A) \$