In the Context of Measuring the Performance of a Business

In the context of measuring the performance of a business, identify a true statement about deviation analysis.

A) Deviation analysis analyzes the performance of the company in terms of the expectations of its customers.
B) Effective deviation analysis requires the performance of a business to be contrasted against a competitor's performance across the same time frame.
C) To gain the greatest possible insight on a business, deviation analysis must be performed on its performance at frequent intervals.
D) Profit margins are considered the most important metric in a deviation analysis.