Which of the Following Is True About the Variable-Analysis Approach

Which of the following is true about the variable-analysis approach?

A) Detailed variance analyses are common in small businesses.
B) Managers use an increased detailed analysis that separates the variable overhead and fixed overhead into a combined overhead.
C) Managers use a less detailed analysis that combines the variable overhead and fixed overhead into a single overhead.
D) Managers find more value in doing additional measurements required for comprehensive variance analyses.
E) The detailed analysis help managers identify and focus only on the areas that are operating as expected.