CUIJV$988$ Corporation runs popular "Get Rich Selling Smoke and Mirrors!" or GRSSM workshops. The corporation bases its budget on two measures of activity: number of participants and number of workshops. In $2022,$ the CUIJV$988$ 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$-/-/-/-$$$100$Instructor wages $-$$$4000-$$$0$$$20-/$Workshop supplies$-$$$1000-$$$10-$$$50$Administrative expenses $$2000-$$$20-$$$30$CUIJV$988\text{'}$s actual results for the year appear below:Number of Participants $280$Number of Workshops $18$Revenue$-$$$25,760$Instructor wages$-$$$6360$Workshop supplies$-$$$6,300$Administrative expenses $$9,840($Baruch College Exam $-$ No assistance allowed.$)$Q: What is the CUIJV$988\text{'}$s spending variance $($i$.$e$.$ use flexible budget to calculate the amount.$)$lance for all expenses together$)$ for $2022?($Just