Spring Cleaning for the Mind (Clean Mind) provides individual guided meditation and exercise programs for people struggling to rebloom after a long, dreary winter.

Clean Minds annual rent for the building (that includes utilities) and leases for exercise equipment total $240,000 per year (total for all 3, not $240,000 each).

Each meditation session uses $2.50 in materials. There are no supplies consumed for exercise sessions.

The Mind hires Meditation Counselors and Personal Trainers on a freelance contract basis and does not provide them any benefits. Meditation counselors earn $15 per meditation session and Personal Trainers are paid $25 per exercise session. The Minds Director is paid a salary of $55,000 per year

The Minds manager projects they would sell 5000 meditation sessions at $27.50 each and 5200 exercise sessions at $40 each in 2023.

What is the Minds profit variance? Is this favorable or unfavorable?