USA Bank Held a Party One Hundred People Attended the Party

USA Bank held a party.USA Bank expected attendance of 100 people and prepared the following budget:
$\begin{array}{ll}\text { Hotel room rental } & \$ 600 \\\text { Food } & 500 \\\text { Entertainment } & 800 \\\text { Decorations } & 300\\\text { Total Costs }&\$2,200\end{array}$
One hundred people attended the party.The following costs were incurred:
$\begin{array}{ll}\text { Hotel room rental } & \$ 575 \\\text { Food } & 640 \\\text { Entertainment } & 750 \\\text { Decorations } & 350 \\\text { Total Costs }&\$2,315\end{array}$
What is the variance for the cost of food?

A) $115 Unfavorable
B) $140 Favorable
C) $115 Favorable
D) $140 Unfavorable