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.