Wolfpack Inc. Operates concession stands at a college football stadium lt uses sodas sold as its measure of activity Monthly planning budget amounts and actual results for the month of October are given in the table below Actual Revenue Flexible-budgetActivityPlanningTotal Variances (Static) Variance Budget Spending Variances 30,000 30,000 Sodas sold nue $105,500 112,000 $3.50q) Expenses: COGS $31,000 32,000 ($1.00q) Wages 11,800 12,200 salaries $9,000+ $.10q) $4,400 4,800 Supplies ($.15a) $5,550 5,600 Insurance ($5,000+ $.05q) Rent ($4,000) 800 4,000 58,600 expenses Net operating income 48,950 Compute the "Revenue & Spending" variance for Insurance for October