To analyze the unfavorable variances in the given scenario, let's break down the changes and their impacts on costs step-by-step: Meal Plan Costs: Original cost per person: $14.50 New cost per person (after adding dessert): $15.50 Increase in cost per person: $15.50-$14.50=$1.00 Additional guest: 220 Total additional cost due to meal plan change: [220\text{text(guest)\times$1.00\text{per guest}=220] Postage Costs: Additional postage cost: $490 Facility costs: Additional people to accommodate: 20 Additional facility cost:$500