Expenses were budgeted at $100,000 and actual expenses are $95,000. You could conclude that there has been a better than expected job of controlling costs, if actual production is:

A. 80% of budgeted production, and the expenses are fully variable

B. 90% of budgeted production, and half of the expenses are fixed

C. 90% of budgeted production, and $100,000 of expenses are fixed

D. 100% of budgeted production, and the expenses are fully variable