In order to solve this problem,

Step 1: We need to calculate 6% of the amount budgeted for the various accounts.
Payroll - 6600
Taxes - 2400
Insurance - 150

Step 2: The range of the various departments are
Payroll - 103400 to 116000
Taxes - 37600 to 42400
Insurance - 2350 to 2650

From the values given in the question stem for the amount spent,

Payroll and Insurance have values outside the range. Hence Option D is our answer.