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

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

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