What are the speakers mainly discussing?

M: Carla, do you know how many guests have confirmed attendance for the museum’s fundraiser in April? I want to call the hotel this morning and let them know how many people to prepare for.
W: So far I’ve heard back from about 80 people. But there are still over 40 that have not yet replied, including some of our museum’s biggest donors. Last year, almost everyone we invited showed up for the banquet. I think we should go ahead and make a reservation for 120 guests.
M: I’m just worried about ordering extra meals. The hotel will charge us whether or not they’re consumed.
W: I see what you mean. Well, I do have an idea. We could request a buffet. The hotel charges less for buffet dinners than they do for meals served at tables.