Sephora runs popular workshops. The corporation bases its budget on two measures of activity: number of particiapants and number of workshops. In 2022 the sephora corporation budgeted for 300 participants and 15 worksops. The management used the following data in its budgeting:

Sephoras actual results for the year appear below:

Number of participants: 280

Number of workshops: 18

Revenue: $25760

Instructor wages: $7260

Workshop supplies: 6300

Administrative expenses: $9840

Q: What is sephoras spending variance?

\\( \\begin{array}{lcccc} & \\text { Fixed cost per year } & \\text { VC per Participant } & \\text { VC per Workshop } & \\text { Tuition per Participant } \\\\ \\text { Revenue } & - & - & \\$ 100 \\\\ \\text { Instructor wages } & \\$ 4,000 & \\$ 0 & \\$ 20 & - \\\\ \\text { Whrkshop supplies } & \\$ 1,000 & \\$ 10 & \\$ 50 & -\\end{array} \\)