ERIYMG173 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 ERIYMG173 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 Instructor wages Workshop supplies $4,000 $1,000 Administrative expenses $2,000 (ID#72179) Actual results for the year appear below: Number of Participants 280 Number of Workshops 18 Revenue $25,760 Instructor wages $8,200 Workshop supplies $6,300 $0 $20 $10 $20 $50 $30 $100 Administrative expenses $9,840 (Baruch College Exam - No assistance allowed.) Q: What is the ERIYMG173's total spending variance (i.e. variance for all expenses together) for 2021? (Just the amount.) A: $