Fran Powers created the following budget and reported the actual spending listed. Calculate the variance for each of these categories, and indicate whether it was a deficit or a surplus. (Input all amounts as positive values.)

Item	Budgeted	Actual	Variance	Deficit/Surplus
Food	$385	$313
Transportation	$330	$359
Housing	$975	$992
Clothing	$120	$154
Personal	$300	$241