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题目内容
（郑州航空工业管理学院-管理会计学）
【单选题】
The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget:
Hotelroom rental $600
Food 500
Entertainment 800
Decorations 300
Totals $2,200
Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party.
Whatis the total budget variance?
A、$115 unfavorable is the total budget variance.
B、$115 favorable is the total budget variance.
C、$25 favorable is the total budget variance.
D、$140 unfavorable is the total budget variance.
The Gotcha Company held a Christmasparty. The company expected attendanceof 200 persons and prepared the following budget:
Hotelroom rental $600
Food 500
Entertainment 800
Decorations 300
Totals $2,200
Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party.
Whatis the total budget variance?
A、$115 unfavorable is the total budget variance.
B、$115 favorable is the total budget variance.
C、$25 favorable is the total budget variance.
D、$140 unfavorable is the total budget variance.
参考答案