XYZ Company Budgeted $4 Million for Customer Service Costs, but Actually

XYZ Company budgeted $4 million for customer service costs, but actually spent only $3 million. Which of the following statements indicates the best course of action for management to take?

A) Because this $1 million variance is favorable, management does not need to investigate further.
B) Management will investigate this $1 million favorable variance to ensure that the cost savings do not reflect skimping on customer service.
C) Management will investigate this $1 million unfavorable variance to try to identify and correct the problem.
D) Management should investigate every variance, especially unfavorable ones.