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The following budgeted and actual costs existed for the Placement Office of Tempe's community college for 2009. Budget Actual Salaries for professional staff $459,000 $495,000

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The following budgeted and actual costs existed for the Placement Office of Tempe's community college for 2009. Budget Actual Salaries for professional staff $459,000 $495,000 Printing and postage 1,950 2,730 Job fair events 13,800 20,400 Depreciation on computer equipment 3,600 3,600 Supplies 8,700 9,600 What is the total variance? Note: just give the number with no $ sign and no commas ? Is the variance favorable or unfavorable

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