Lakeside has closed its books for the first half of the fiscal year. Calculate the variance and variance percentage of the data presented in the following table. (Please complete the yellow highlighted areas and show your calculations.) A B D E 1 YTD YTD YTD % 234 Budget Actual Variance Variance FEES 5,000 3,785 4 FEE REVENUE 5,000 3,785 5 All Revenue 5,000 3,785 67 00 8 REGULAR PAY BENEFITS TOTAL 9 PERSONNEL 132,710 122,360 44,442 41,816 177,152 164,176 GENERAL 1,095 10 SUPPLIES 11 SUPPLIES 1,095 SERVICE 2,644 1,798 12 CONTRACT 13 TRAINING 1,543 300 14 TRAVEL 2,219 1,209 15 POSTAGE 120 336 16 SERVICES 6,526 3,643 17 EQUIPMENT 5,000 18 CAPITAL 5,000 19 All Expenditures 189,773 167,819