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The Findley Company held a Groundhog Day party. The company expected attendance of 200 persons and prepared the following budget: After all bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640 for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party. Which of the following costs deserves further examination assuming the Findley Company uses the management- by- exception rule?
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