14) The Hola Company held a Christmas party. The company expected attendance of 100 people and prepared the following budget: Hotel room rental Food Entertainment Decorations Total Costs $600 500 800 300 $2,200 One hundred people attended the party. The costs incurred were: Hotel room rental Food Entertainment Decorations Total Costs $575 640 750 350 $2,315 What is the primary reason for the variance in total costs? A) Decorations cost more than expected. C) Hotel room rent cost more than expected. B) Entertainment cost more than expected. D) Food cost more than expected.