You organized a back to work party for your department. You prepared the following budget for 25 expected attendees: Room rental $150

food $250

Entertainment $150

Decorations $75

Total costs $625

Twenty-five people attended the party. The following costs were incurred

Room rental $240

Food $320

Entertainment $125

Decorations $75

Total Costs $760

What is the total cost variance between the budgeted and actual costs?

a.) $90 unfavorable

b.) $135 unfavorable

c.) $135 Favorable

d.) $70 unfavorable