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During the second quarter, Trenton Services budgeted total costs were $250,000, and its actual costs were $252,700. Using the first-quarter budget report information shown below, are Trenton's total year-to-date actual costs over or under budget? Budget Actual Variable costs . Direct materials ($6) | $24,000 $24,800 Direct labor ($16) $82,000 $81,300 Overhead ($20) . $120,000 $122,500 Total variable costs $276,000 $228,600 Fixed costs Depreciation $14,000 $14,000 Supervision $9,000 $9,000 Total fixed costs | $23,000 | $23,000 Total costs $249,000 $251,600 What are Trenton's total year-to-date actual costs over or under budget? A. Actual costs are $4,300 under budget B. Actual costs are $1,100 under budget Cc. Actual costs are $700 over budget D Actual costs are $5,300 over budget