All of the Following Are True Regarding Variance Investigation Except

All of the following are true regarding variance investigation except

A) the investigation should be undertaken only if the anticipated benefits are greater than the expected costs.
B) managers must consider whether a variance will recur.
C) it is difficult to assess the costs and benefits of variance analysis on a case-by-case basis.
D) variances are not investigated unless they are large enough to be of a concern.
E) every variance is investigated.