Which of the Following Statements Is True Regarding Variance Analysis

Multiple Choice

Which of the following statements is true regarding variance analysis in the modern manufacturing environment?

A) It requires all variances, regardless of size, to be investigated by managers.
B) The use of ideal standards over practical standards will always be the best motivator to employees.
C) An "unfavorable" variance should always be interpreted as "bad".
D) It is often not available in a timely enough manner to be useful to employees.