At the End of 2009, SWP Prepared Its Master Budget

Multiple Choice

At the end of 2009, SWP prepared its master budget for 2010. Selected amounts from that budget, along with actual results for 2010, are presented below: The research and development cost variance could be explained by

A) Starting too many projects
B) Cost increases due to new information technologies
C) Efficient cost management
D) Higher salaries