Which of the Following Factors Should Not Be Considered When

Multiple Choice

Which of the following factors should not be considered when deciding whether to investigate a variance?

A) Absolute or relative magnitude of the variance.
B) Trend or pattern of the variance over time.
C) Chance that an "out-of-control" situation can be corrected.
D) Cost of investigating the underlying production process.
E) Whether the variance is favorable or unfavorable.