When Analyzing Period End Variance Reports, If a Variance Amount

Multiple Choice

When analyzing period end variance reports, if a variance amount is small the manager should

A) consider the variance within normal terms and ignore it for that period.
B) combine all such small variances and if they show a larger variance, investigate them then.
C) consider investigating the variance as there may be undetected swings in the intervening period that require investigation.
D) focus his or her attention on more material variances.