Technopolis Business School $($TBS$)$ sets a yearly budget for its pedagogical supplies. The

school$$s board calculates using pedagogical supplies units $($PSU$).$ For each student during a complete yearly cycle $(3$ quarters$),$ it budgets $6$ PSU $(2$ per quarter$).$

For calendar year $2022,$ the budget forecasted an average cost of $50$ per PSU. The

school expects to host $350$ students for the schoolyear $2022-2023($against $320$ during

$2021-2022).$

The budget was established as follows for the calendar year $2022$:

Budget$=(2$ x $320+2$ x $320+2$ x $350)$ x $50=99,000$

TBS expensed $113,400$ in pedagogical supplies during $2022.$ In September $2022,360$

students were registered. $2,100$ PSU were consumed during the calendar year $2022.$

Analyze the variance $($calculate and comment$)$ of TBS for the calendar year $2022.$