In which categories did the Chung’s expenditures exceed the amount they had budgeted?

There were four major expense categories in which a significant spending variance occurred through the third quarter in the Ongoing Operations component of the 2007 Corporate Operating Budget: Outside Services-Personnel expenditures were $28 million, or 21 percent, less than budgeted.

Explanation:

b, fewer problems later! good luck

answer; i believe that the correct answer is (d); the business benefits because owners can share responsibilities;