Reasons for the differences between the budgeted and actual data follow. 1. The president ofthe organization, Rodney Snow, increased the invitation list to include 1,000 former members. As a result, 4,000 invitations were mailed. 2. Attendance was 1,620 individuals. Because of higher-than-expected attendance, the luncheon was moved to a larger room, thereby increasing the facility charge to S 1,500. 3. At the last minute, Ms. Hubbard decided to add a dessert to the menu, which increased the meal cost to S 15.50 per person. 4. Printing, decorations, the speaker's gift, and publicity costs were as budgeted.