I need very quick response, please

Appropriation to the State Library System (fiscal year starts July 1) for fiscal year 201x was $24,000,000. Quarterly allotments were as follows: Q1 - $5, 750,000 Q2 - $7,000,000 Q3 - $5, 250,000 Q - 4 $6,000,000 On December 31, 201X, reports showed expenditures of $12, 500,000 and encumbrances of $800,000. Taking encumbrances into consideration, what is the status of Library System spending as of December 31? Operations were fully consistent with plan Over plan by $550,000 Under plan by $550,000 Under plan by $650,000