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 participants and 15 workshops. The management used the following data in its budgeting: corporation budgeted for 300 Revenue Fixed cost per year VC per Participant VC per Workshop Tuition per Participant Instructor wages $4,000 $1,000 Administrative expenses $2,000 Workshop supplies 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 $7,590 Workshop supplies $6,300 Q: What is the A: $ Administrative expenses $9,840 total spending variance (i.e. variance for all expenses together) for 2021? (Just the amount.)