Supreme Catering At the end of January, Supreme Catering prepared the following budget for the upcoming month of February estimating that they would serve 5,000 people: Sales revenue per guest $25 Variable costs per guest 11 Total fixed costs $7,000 During February, there were 4,800 guests actually served. Actual costs incurred were $67,200 for variable costs and $8,000 for fixed costs. Each

guest was charged $25. Refer to the Supreme Catering information above. Supreme Catering's flexible budget variance for February would show a variance of:
A) $15,400 U.
B) $15,400 F.
C) $18,200 U.
D) $18,200 F.


A

Business

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