Wilson's Catering Budgeted Total Variable Costs of $19,800 for Six

Multiple Choice

Wilson's Catering budgeted total variable costs of $19,800 for six people working 40 hours per week over a five-week period. At the end of the five weeks, Wilson's had incurred $21,000 of actual expenses and employees had worked 1,300 hours. In determining performance in controlling costs for the period, the company was

A) $450 under budget.
B) $450 over budget.
C) $1,200 under budget.
D) $1,200 over budget.
E) none of the above.