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Corporation runs popular Hot and Cold, Fast and Slow Yoga workshops. The corporation bases its budget on two measures of activity: number of participants

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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: Fixed cost per year VC per Participant VC per Workshop Tuition per Participant Revenue 7 Instructor wages Workshop supplies $4,000 $1,000 Administrative expenses $2,000 Actual results for the year appear below: $0 $10 $20 $20 $50 $30 $100 Number of Participants 280 Number of Workshops 18 Revenue $25,760 Instructor wages $6,880 Workshop supplies $6,300 Q) What is the A) $ Administrative expenses $9,840 s total spending variance (i.e. variance for all expenses together) for 2021? (Just the amount.)

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