Which of the Following Explains Why Nearly All Firms with More

Which of the following explains why nearly all firms with more than 200 employees offer health insurance,while only 55% of firms with fewer than 10 employees provide health insurance?

A) The expected expenditure per worker is smaller for large firms than for small firms.
B) Administrative costs per worker increase as the number of insured employees increases.
C) The expected expenditure per worker is more predictable for large firms than it is for small firms.
D) Health insurance companies target employers with fewer than 10 employees.