**Manhattan Prep**

A certain company has budgeted $1,440 for entertainment expenses for the year, divided into 12 equal monthly allocations. If by the end of the third month, the total amount spent on entertainment was $300, how much was the company under budget or over budget?

A. $60 under budget

B. $30 under budget

C. $30 over budget

D. $60 over budget

E. $180 over budget

OA A