Which of the Following Would Lead to a Variance Resulting

Multiple Choice

Which of the following would lead to a variance resulting from a permanent change in a firm's operating environment?

A) An abnormally high incidence of employees calling in sick during a period.
B) A new competitor entering the market.
C) Upper-level management failing to consult lower level workers and instituting extremely tight budgetary controls.
D) A critical machine unexpectedly breaking down for a number of days.