Which of the Following Statements About Variable Pay Is True

Which of the following statements about variable pay is true?

A) Variable pay programs distribute bonuses to employees when a company's costs are reduced through greater work efficiency.
B) Many firms say that variable pay is not as good a motivator as merit pay.
C) The number of variable pay programs in the United States has been increasing for the last decade.
D) Variable pay programs distribute profits earned above a certain level to employees.