Corporation runs popular "Hot and Cold, Fast and Slow Yoga" workshops. The corporation bases its budget on two measures of activity: number of participants and number of workshops. In 2021, the corporation budgeted for 300 participants and 15 workshops. The management used the following data in its budgeting: Fixed cost per year VC per Participant VC per Workshop Tuition per Participant $100 Revenue Instructor wages Workshop supplies Administrative expenses $4,000 $1,000 $2,000 Actual results for the year appear below: Number of Participants Number of Workshops Revenue Instructor wages Workshop supplies Administrative expenses Q) What is the f 280 18 $25,760 $7,000 $6,300 $0 $10 $20 $20 $50 $30 $9,840 's total spending variance (l.e. variance for all expenses together) for 2021? (Just the amount.)

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Variance Analysis

In layman's terms, variance analysis is an analysis of a difference between planned and actual behavior. Variance analysis is mainly used by the companies to maintain a control over a business. After analyzing differences, companies find the reasons for the variance so that the necessary steps should be taken to correct that variance. 

Standard Costing

The standard cost system is the expected cost per unit product manufactured and it helps in estimating the deviations and controlling them as well as fixing the selling price of the product. For example, it helps to plan the cost for the coming year on the various expenses.