Using the provided table

1. Find the variance
2. Find the variance percentage

of the data provided.

\begin{tabular}{|c|c|c|} \hline & YTD & YTD \\ \hline & Budget & Actual \\ \hline FEES & 5,000 & 3,785 \\ \hline FEE REVENUE & 5,000 & 3,785 \\ \hline All Revenue & 5,000 & 3,785 \\ \hline REGULAR PAY & 132,710 & 122,360 \\ \hline BENEFITS & 44,442 & 41,816 \\ \hline TOTAL PERSONNEL & 177,152 & 164,176 \\ \hline GENERAL SUPPLIES & 1,095 & - \\ \hline SUPPLIES & 1,095 & - \\ \hline SERVICE CONTRACT & 2,644 & 1,798 \\ \hline TRAINING & 1,543 & 300 \\ \hline TRAVEL & 2,219 & 1,209 \\ \hline POSTAGE & 120 & 336 \\ \hline SERVICES & 6,526 & 3,643 \\ \hline EQUIPMENT & 5,000 & - \\ \hline CAPITAL & 5,000 & - \\ \hline All Expenditures & 189,773 & 167,819 \\ \hline \end{tabular}