Which of the Following Is Not a Reason That Current

Multiple Choice

Which of the following is not a reason that current period performance results may differ from the company's budget for that period?

A) The plan may not have been followed properly.
B) The plan may not have been well thought-out.
C) Changing circumstances may have made the plan out of date.
D) All of the above are reasons that actual results may differ from the company's plan.