(10 pts) The Hermanski Company held a Christmas party. The company expected attendance o and prepared the following budget: Hotel room rental $600 Food 500 Entertainment 800 300 ecorations $2,200 tal Costs ne hundred people attended the party. The costs incurred were: $575 tel room rental 640 d Hotel room Food Entertainment DOO Decorations 300 Total Costs $2.200 One hundred people attended the party. The costs incurred were: Hotel room rental $575 Food 640 Entertainment 750 Decorations 350 Total Costs $2,315 A. What is the variance for total costs and it's favorable or unfavorable B. What is the primary reason for the variance in total costs