Formidable Company collected the following information: 
Using the three variance method, what is the spending variance?
Definitions:
Price
Price is the amount of money expected, required, or given in payment for something.
Demand
The quantity of a good or service that consumers are willing and able to purchase at a given price point, over a specific time period.
Market Prices
The amount of money required to purchase a good or service in a market.
Quantities Demanded
The total amount of a good or service that consumers are willing and able to purchase at a particular price in a given market.
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