Supreme Catering at the End of January, Supreme Catering Prepared

Multiple Choice

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:
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.