Increase/Decrease in 2 Numbers

Hi everyone,

I am trying to come up with a formula that will tell me the increase or decrease between two numbers.

Example:

Baseline Labor Cost = 1,000
Month 1 Labor Cost = 1,500
Month 2 Labor Cost = 500

Month 1 Variance = +500
Month 2 Variance = -500

The results of the formula should show the variance for each month.

I know this is probably simple, but I have gotten all wrapped around the axle and can't make it work properly!!!