Managers Use Detailed Variance Analysis for Which of the Following

Managers use detailed variance analysis for which of the following reasons?

A) To better plan for the next budget period.
B) Detailed variance analysis minimizes the invoice error rate.
C) Detailed variance analysis better predicts the earnings per share.
D) Detailed variance analysis better illustrates the data trends of the prior cycle.
E) To understand why actual results differ from the static-budget developed for that period.