The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200After all bills for the party were paid, thetotal came to $2,315. Details are: $575for hotel room rental; $640 for food; $750 for entertainment; and $350 fordecorations. Two hundred personsattended the party. Whatis the main reason for the unfavorable total budget variance? A: Hotel room rent is the main reason. B: Food is the main reason. C: Entertainment is the main reason. D: Decorations are the main reason.

The Alpha Beta Gamma Fraternity held a Christmasparty. The fraternity expectedattendance of 200 persons and prepared the following budget: Hotelroom rental $600 Food 500 Entertainment 800 Decorations 300 Totals $2,200 Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Whatis the variance in hotel room rental? A: $70 unfavorable is the hotel room rental variance. B: $70 favorable is the hotel room rental variance. C: $25 favorable is the hotel room rental variance. D: $140 unfavorable is the hotel room rental variance.