Timken Industries Held a Christmas Party After All Bills for the Party Were Paid, the Total

Timken Industries held a Christmas party.Timken expected attendance of 100 persons and prepared the following budget: $\begin{array}{lr}\text { Hotel room rental } & \$ 600 \\\text { Food } & 500 \\\text { Entertainment } & 800 \\\text { Decorations } & 300 \\& \\\text { Total s } & \$ 2,200\end{array}$ After all bills for the party were paid, the total came to $2,315.Details are: $575 for hotel room rental; $640 for food; $750 for entertainment; and $350 for decorations.One hundred persons attended the party. What is the variance in hotel room rental?

A) $70 unfavorable is the hotel room rental variance.
B) $70 favorable is the hotel room rental variance.
C) $25 favorable is the hotel room rental variance.
D) $140 unfavorable is the hotel room rental variance.