Mary is a principal of a school that provides education and accommodation for students. The school secretary prepared the following summary of costs for 2018, including a column showing the original budget for 2018.

The School - cost analysis 2018 budget 2018 actual Number of students 200 180 Fixed costs Utilities $ 60,000 $ 64,000 Janitorial services 40,000 38,000 Repairs and maintenance 32,000 28,000 Salaries for non-convent employees 180,000 190,000 Total fixed costs 312,000 320,000 Variable costs Food 1000,000 920,000 Clothing 90,000 82,000 Laundry & Linen Service 30,000 25,000 Educational costs 60,000 52,000 Allowances 50,000 48,000 Total variable costs 1,230,000 1,127,000 Total Costs 1,542,000 1,447,000