(10 pts) The Hermanskl Company held a Christmas party. The company expected stundance of 100 people and prepared the following budget: Hotel room rental $600 Food 500 Entertainment 800 Decorations 300 Total Costs $2.200 One hundred people attended the party. The costs incurred were: Hotel room rental $575 Food 640 Entertainment 750 Total Costs 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