USA Bank held a party. USA Bank expected attendance of 100 people and prepared the following budget: Hotel room rental $ 600 Food 500 Entertainment 800 300 Decorations $ 2,200 Total Costs One hundred people attended the party. The following costs were incurred: Hotel room rental $ 575 O A. $140 Unfavorable O B. $115 Unfavorable O C. $115 Favorable OD. $140 Favorable $ 2,200 Total Costs One hundred people attended the party. The following costs were incurred: Hotel room rental $ 575 Food 640 Entertainment 750 350 Decorations $ 2,315 Total Costs What is the variance for the cost of food? O A. $140 Unfavorable B. $115 Unfavorable OC. $115 Favorable OD. $140 Favorable