Which of the Following If Not True About the Variance-Analysis

Which of the following if not true about the variance-analysis approach?

A) Variable costs have unused capacity.
B) Variable costs never have any unused capacity.
C) The detailed analysis helps managers identify and focus on the areas not operating as expected.
D) Manages of small businesses understand their operations based on personal observations and nonfinancial measures.
E) Managers find less value in doing additional measurements required for comprehensive analyses.